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Tax & Salary · 2025/26

UK Tax Code Decoder

Your PAYE tax code controls how much tax comes out of every payslip. We decode the digits, the letter, and any emergency suffix in one line.

Type the code from your payslip or P45 — letters and numbers, no spaces.

Personal allowance

£12,570

Annual tax-free amount implied by this code.

RegionRest of UK
Emergency?No
Typestandard

Standard personal allowance: £12,570.

How we calculated your result

Most tax codes are NNNNL: multiply the number by 10 to get your annual tax-free personal allowance. The letter sets the variant (M/N for Marriage Allowance, T for tapered, K for negative allowance). A W1, M1 or X suffix means it’s non-cumulative — applied to one pay period at a time.

Official UK rules in simple English

  • 2025/26 standard personal allowance is £12,570 → standard code 1257L.
  • Allowance tapers by £1 for every £2 of income over £100,000 — gone entirely at £125,140.
  • BR, D0, D1 codes mean no allowance — usually a second income source.
  • S prefix = Scottish rates; C prefix = Welsh rates (currently mirror rUK).

Common pitfalls to watch out for

  • ⚠ Emergency codes over-tax

    W1/M1/X codes treat each payday as week 1 — you get 1/52 of your allowance, not the cumulative figure. Usually corrects on the next P45.

  • ⚠ Two jobs, one allowance

    Your allowance attaches to ONE job. The other usually gets BR or D0 — fine if you stay in basic rate, costly if you tip into higher.

  • ⚠ K-code shock

    K codes can take 50% of your pay maximum. If you suddenly switch to one, check with HMRC — often a state pension or company car under-coded last year.

Frequently asked questions

What if my code looks wrong?
Sign in to your Personal Tax Account on gov.uk. You can update estimated income, company benefits and state pension figures and HMRC will reissue a code within a few weeks.
Does this work for Scotland?
Yes — prefix S codes are recognised. Scottish income tax rates differ but the allowance maths is the same.
Why is mine 1257L but I’m still paying tax?
1257L gives £12,570 tax-free per year — about £1,048/month. Anything over that is taxed at your marginal rate.

Decoder reflects HMRC tax code rules for 2025/26. Always confirm with HMRC or your PAYE coding notice.

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