Your tax code is used by your employer or pension provider to work out how much Income Tax to take from your pay or pension. HM Revenue and Customs ( HMRC ) will tell them which code to use. You’ll get a tax code for each employment or pension you have. This guide is also available in Welsh (Cymraeg) . Find your tax code You can find your tax code: by checking your tax code for the current year online - you’ll need to sign in or create an online account on the HMRC app on your payslip on a ‘Tax Code Notice’ letter from HMRC if you get one If you check your tax code online or in the HMRC app, you can also: find your tax code for previous tax years sign up for paperless notifications - this means HMRC will email you when your tax code changes

Why your tax code might change

HM Revenue and Customs ( HMRC ) change your tax code if you need to pay a different amount of tax. This usually happens when your income or circumstances change, for example if: you start a new job you get taxable state benefits you start to get income from an additional job or pension the interest on your savings is more than your Personal Savings Allowance your weekly State Pension amount changes your employer tells HMRC you have started or stopped getting benefits from your job you claim Marriage Allowance you claim expenses that you get tax relief on you’re paying the High Income Child Benefit Charge through your wages or pension you need to pay back the Winter Fuel Payment or Pension Age Winter Heating Payment you’ve been on the wrong tax code and owe tax If you start a job and your new employer does not know your previous income details, you may be put on an emergency tax code . If your tax code has changed, you can use the Check your Income Tax online service to find out why.

What your tax code means

Your tax code is made up of numbers and letters. 1257L is the tax code currently used for most people who have one job or pension. HM Revenue and Customs ( HMRC ) will usually contact you to explain how they worked out your individual tax code if your tax code changes . Check what your tax code means Enter your tax code in the check what your tax code means tool to find out: what the numbers and letters mean how much tax you’ll pay what you may need to do next What the numbers mean The numbers in your tax code tell your employer or pension provider how much tax-free income you get from them in that tax year. To work out your individual number, HMRC starts with your tax-free Personal Allowance and takes off any: income you have not paid tax on (such as untaxed interest or part-time earnings) other deductions in your tax code (such as company benefits or the High Income Child Benefit Charge ) They then replace the final digit with a letter. If you have a K in your tax code the calculation is different. Example You’re entitled to the standard tax-free Personal Allowance of £12,570, but you also get medical insurance from your employer. As this is a company benefit it lowers your Personal Allowance and changes your tax code. The medical insurance benefit of £1,570 is taken away from your Personal Allowance, leaving you with a tax-free amount of £11,000. This would mean your tax code is 1100L. What the letters mean Letters in your tax code refer to your situation, and how it affects your tax-free Personal Allowance and the rates of tax you pay. Letters What they mean 0T Your Personal Allowance has been used up, or you’ve started a new job and your employer does not have the details they need to give you a tax code BR All your income from this job or pension is taxed at the basic rate (usually used if you’ve got more than one job or pension) C Your income or pension is taxed using the rates in Wales C0T Your Personal Allowance (Wales) has been used up, or you’ve started a new job and your employer does not have the details they need to give you a tax code CBR All your income from this job or pension is taxed at the basic rate in Wales (usually used if you’ve got more than one job or pension) CD0 All your income from this job or pension is taxed at the higher rate in Wales (usually used if you’ve got more than one job or pension) CD1 All your income from this job or pension is taxed at the additional rate in Wales (usually used if you’ve got more than one job or pension) D0 All your income from this job or pension is taxed at the higher rate (usually used if you’ve got more than one job or pension) D1 All your income from this job or pension is taxed at the additional rate (usually used if you’ve got more than one job or pension) K You have income that you are not paying tax on which is more than your Personal Allowance - find out about a K in your tax code L You’re entitled to the standard tax-free Personal Allowance M Marriage Allowance : you’ve received a transfer of 10% of your partner’s Personal Allowance M1 You’re on an emergency tax code N Marriage Allowance : you’ve transferred 10% of your Personal Allowance to your partner NONCUM You’re on an emergency tax code NT You’re not paying any tax on this income S Your income or pension is taxed using the rates in Scotland S0T Your Personal Allowance (Scotland) has been used up, or you’ve started a new job and your employer does not have the details they need to give you a tax code SBR All your income from this job or pension is taxed at the basic rate in Scotland (usually used if you’ve got more than one job or pension) SD0 All your income from this job or pension is taxed at the intermediate rate in Scotland (usually used if you’ve got more than one job or pension) SD1 All your income from this job or pension is taxed at the higher rate in Scotland (usually used if you’ve got more than one job or pension) SD2 All your income from this job or pension is taxed at the advanced rate in Scotland (usually used if you’ve got more than one job or pension) SD3 All your income from this job or pension is taxed at the top rate in Scotland (usually used if you’ve got more than one job or pension) T Your tax code includes other calculations to work out your Personal Allowance W1 You’re on an emergency tax code X You’re on an emergency tax code

If you think your tax code is wrong

Usually, HM Revenue and Customs ( HMRC ) update your tax code using information they get from your employer or pension provider. If your tax code is wrong, it’s usually because HMRC has incorrect or missing information. To correct your tax code, check and update the details HMRC has about you. Update your details Using the online service is the quickest way to check and update your details. Sign in to the Check your Income Tax online service . Check your employment, pension, estimated taxable income, company benefit and expenses details. Update your details if there’s anything wrong or missing. Claim tax relief on your employment expenses - if you have any. If you’ve left a job and did not get a P45 from your previous employer, ask them for one. This can help to update your details. What happens next If your tax code needs to change, HMRC will: update your tax code tell you and your employer the new tax code within 15 working days After you’ve got your new tax code, if you’re paid: monthly - it should be on your next or the following payslip weekly - it should be on your third payslip If your payslip does not show your new tax code, speak to your employer to check they’ve got it. If you’ve paid the wrong amount of tax, you can get a tax refund or pay the tax you owe . If you cannot use the online service If you think your tax code is wrong and you cannot use the online service, you can contact HMRC . If you’ve started a new job, you should wait 35 days for HMRC to get your new income details before contacting them. If you’re contacting HMRC on someone else’s behalf If you want to help friends or family with their tax you can register as a ‘trusted helper’ . If you’re an agent and you need to tell HMRC about a change in your client’s income fill in a PAYE Coding Notice query form .

If you've paid too much or too little tax

If you’re on the wrong tax code, you may pay too much or too little tax. You can get a refund or pay the tax you owe once HM Revenue and Customs (HMRC) has your income details for the tax year. If you want a refund for anything other than a job or pension, check how to claim a tax refund . If you’ve paid too much tax When HMRC update your tax code , they check if they have all of your income details for the tax year. If they do, they’ll work out the difference between how much tax you’ve paid and how much you should have paid. They’ll ask your employer or pension provider to refund the difference in your pay. This will usually happen when they use your new tax code. When your employer or pension provider gets your new tax code, if you’re paid: monthly - they should use it on your next pay or the following pay weekly - they should use it on your third pay If HMRC do not have your details You cannot get a refund until HMRC get your income details from your employer, pension provider or benefits office. If you’ve changed jobs, give the P45 from your previous job to your new employer. If your previous employer did not give you a P45, ask them for one. This can give HMRC the details they need. After the end of the tax year, HMRC get income details from employers, pension providers and the benefits office. HMRC will then: check how much tax you’ve paid send you a letter if you’ve not paid the right amount let you know how to get your refund, if you’ve paid too much update your tax code, if needed If you have not paid enough tax HMRC will: estimate how much tax you owe, when your tax code is updated adjust your tax code to collect the tax over one or more tax years, if possible check your tax after the end of the tax year and send you a letter if you’ve not paid the right amount You’ll have an emergency tax code until the end of the tax year. In the new tax year, you’ll be put on a non-emergency tax code.

You’re on an emergency tax code if your tax code ends in: W1 - used when you’re paid weekly, for example 1257L W1 M1 - used when you’re paid monthly, for example S875L M1 X - used when your pay dates vary, for example C663L X You could also see ‘NONCUM’ on your payslip, depending on your employer’s payroll software. If your tax code does not end in W1, M1, X or NONCUM, you’re not on an emergency tax code. You can check what your tax code means . What an emergency tax code means Usually, your tax is worked out based on your total income so far in that tax year. If you’re on an emergency tax code your tax is worked out based on what you’re paid in that week or month only. You get taxed as if you’re paid that amount every week or month of the year. This could mean you pay the wrong amount of tax. If you’ve started a new job When you’re paid for the first time, your new employer tells HM Revenue and Customs ( HMRC ) that you’ve started working for them. If your new employer does not have your previous income and tax details, you’ll be paid using an emergency tax code. This is usually temporary. If you’ve got a P45 from your previous job , give it to your new employer. This gives them your details and can help take you off the emergency tax code. If your previous employer did not give you a P45, ask them for one. HMRC will usually update your tax code when they get all your details from your new and previous employers. They’ll send the tax code to you and your new employer. This can take up to 35 days from when you start your job. If you have not paid enough tax, you’ll stay on the emergency tax code until you’ve paid the correct tax for the year. If you’ve paid too much tax, you can get a tax refund . If you started a job more than 35 days ago If you think your tax code is still wrong, find out how to update your tax code . If you’ve started getting company benefits or the State Pension You might be put on an emergency tax code if you start getting company benefits or the State Pension. This is normal and helps you pay the right amount of tax for that tax year. Check your tax code online to make sure it includes the company benefit or State Pension. If they’re not included, update your details in the tax code online service or by contacting HMRC . You’ll have an emergency tax code until the end of the tax year. In the new tax year, you’ll be put on a non-emergency tax code.

If you have a K in your tax code

Tax codes with a ‘K’ mean you have income or deductions which are higher than your tax-free Personal Allowance and are not already being taxed. For example, this can happen when you: are paying tax you owe from a previous year through your wages or pension get State Pension or taxable state benefits get company benefits you need to pay tax on - such as a company car get more interest on your savings than your Personal Savings Allowance Your employer or pension provider uses the K tax code so that you pay tax for your other income or deductions at the employment or pension that the code is used on. Employers and pension providers cannot take more than half of your pre-tax wages or pension when using a K tax code.

Tax codes

Overview

Your tax code is used by your employer or pension provider to work out how much Income Tax to take from your pay or pension. HM Revenue and Customs (HMRC) will tell them which code to use.

You’ll get a tax code for each employment or pension you have.

This guide is also available in Welsh (Cymraeg).

Find your tax code

You can find your tax code:

by checking your tax code for the current year online - you’ll need to sign in or create an online account
on the HMRC app
on your payslip
on a ‘Tax Code Notice’ letter from HMRC if you get one

If you check your tax code online or in the HMRC app, you can also:

find your tax code for previous tax years
sign up for paperless notifications - this means HMRC will email you when your tax code changes

View a printable version of the whole guide

Step 1 Get your National Insurance number
You'll usually need your National Insurance number when you start your new job.
1. Find your National Insurance number
1. Apply for a National Insurance number if you do not already have one
Step 2 Accept the job offer
The offer might be ‘conditional’ or ‘provisional’, which means you may need to give further details to your new employer or pass pre-employment checks.
1. Find out about your rights when accepting a job offer
Step 3 Share your details for any employer checks
Give your new employer what they need to complete any pre-employment checks.
1. Find out what checks your employer can make
1. Find out how to prove your right to work
1. Find out about criminal record checks
Step 4 Review your employment contract
Your new employer should give you an employment contract. Check the terms before you agree to it.
1. Find out about employment contracts
and If you're leaving a job, hand in your notice
Tell your current employer that you’re going to leave and when your last day will be. This is known as handing in your notice.
1. Find out how to hand in your notice
When you hand in your notice, ask your employer when you’ll get your P45.
1. Find out about the P45
Step 5 Prepare your personal information for your first day
To get paid, you’ll need to give your new employer:
- your National Insurance number
- your bank details
- proof of your identity
- what student loan repayment plan you’re on, if you have one
- details of what benefits you get, if any
Step 6 Give your P45 to your new employer
Your new employer will use your P45 to work out how much tax to take from your pay.
1. Find out about the P45
or If you do not have a P45, fill in the starter checklist
Use the starter checklist to give your employer details they need to work out your pay and tax.
1. Fill in the starter checklist
Step 7 Check your first payslip
Your employer must give you a payslip on or before payday.
1. Find out what should be on your payslip
It’s your responsibility to make sure you’re paying the right amount of tax.
1. Check if the tax on your payslip is correct
If you think the tax is wrong, your tax code may be incorrect.
1. Find out what to do if you think your tax code is wrong

Tax codes

Overview

Find your tax code

Step 1 Get your National Insurance number

Step 2 Accept the job offer

Step 4 Review your employment contract

and If you're leaving a job, hand in your notice

Step 5 Prepare your personal information for your first day

Step 6 Give your P45 to your new employer

or If you do not have a P45, fill in the starter checklist

Step 7 Check your first payslip

Is this page useful?

Help us improve GOV.UK

Help us improve GOV.UK

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Tax codes

Overview

Find your tax code

This page is Part of Start a new job: step by step

Step 1: Get your National Insurance number

Step 2: Accept the job offer

Step 3: Share your details for any employer checks

Step 4: Review your employment contract

and If you're leaving a job, hand in your notice

Step 5: Prepare your personal information for your first day

Step 6: Give your P45 to your new employer

or If you do not have a P45, fill in the starter checklist

Step 7: Check your first payslip

Is this page useful?

Help us improve GOV.UK

Help us improve GOV.UK

Step 1 Get your National Insurance number

Step 2 Accept the job offer

Step 3 Share your details for any employer checks

Step 4 Review your employment contract

Step 5 Prepare your personal information for your first day

Step 6 Give your P45 to your new employer

Step 7 Check your first payslip