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📋 Toolbox Talk · Employment Rights

Tax Codes
and Emergency Tax

What your tax code means, why it might be wrong, and how to put it right.

📅 Last reviewed: October 2026📚 GOV.UK · HMRC🇬🇧 UK-wide (S and C codes for Scotland and Wales)ukworkrights.co.uk

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The numbers

What 1257L means

Your tax code tells your employer or pension provider how much tax-free income you get from them in the tax year.
1257L is the code used for most people with one job or pension.
It comes from the standard Personal Allowance of £12,570 for 2026 to 2027 (6 April 2026 to 5 April 2027).

Tax codes

The letters

L: the standard Personal Allowance.
M / N: Marriage Allowance received / transferred.
BR, D0, D1: all income from this job taxed at basic, higher or additional rate — usually for a second job or pension.
0T: allowance used up, or a new employer without your details. NT: no tax on this income.
S: Scottish rates. C: Welsh rates. That is correct if you live there.

Tax codes

Emergency tax

A code ending W1, M1 or X (or NONCUM on your payslip) is an emergency code.
Tax is worked out on that week's or month's pay only, not your total income so far this year.
Starting a new job: give your new employer your P45. If you did not get one, ask your old employer.
HMRC usually updates your code within 35 days of starting. Overpaid tax comes back through your pay.

Tax codes

K codes

A K code means you have income or deductions higher than your Personal Allowance that are not already taxed — for example tax owed from a previous year, the State Pension, or company benefits like a company car.
Employers and pension providers cannot take more than half of your pre-tax wages or pension under a K code.

Tax codes

Check and correct it

Your tax code is on your payslip.
The quickest way to check and correct it is HMRC's Check your Income Tax online service on GOV.UK.
Can't go online? Call the HMRC Income Tax helpline on 0300 200 3300.
A new code can take until the next or following payslip (monthly), or the third payslip (weekly), to show.

⚠ Watch out

Overpaid tax from more than 4 years after the end of the tax year cannot be claimed back.

Common questions

Frequently asked questions

My code starts with S. Is that wrong?

Not if you live in Scotland. S means Scottish rates; C means Welsh rates.

I've got BR on my second job. Is that a mistake?

Not always. BR, D0 and 0T are usually used when you have more than one job or pension.

I've paid too much tax. How do I get it back?

HMRC refunds it through your pay or after the tax year ends.

Free rights guidance

Check your
tax code

Get plain-English guidance on your rights and your employer's legal duties.

HMRC Income Tax helpline

0300 200 3300

HMRC Check your Income Tax

Online service

GOV.UK

Citizens Advice / Advice NI

Free advice

citizensadvice.org.uk

UK Work Rights — Free guide

Is My HMRC Tax Code Wrong?

ukworkrights.co.uk/guide-tax-codes.html

General rights guidance only — not legal advice · © UK Work Rights Ltd · Company No. 17228507 · ICO Registration No. ZC239465 · Registered office: 71–75 Shelton Street, Covent Garden, London, WC2H 9JQ · hello@ukworkrights.co.uk
Published by UK Work Rights Ltd
Drafted with AI assistance, using official sources.
Contains public sector information licensed under the Open Government Licence v3.0.

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