UK tax codes on a payslip
The tax code on your payslip tells your employer how much tax-free income you get from that job in the tax year and how to tax the rest. The numbers relate to your tax-free allowance; the letters say why — for example L for the standard Personal Allowance, S for Scottish rates, or BR for tax at the basic rate on all of it.
The numbers
GOV.UK: “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.” Some codes have no numbers because none of the income is tax-free, or none of it is taxed.
The letters
| Code | Meaning |
|---|---|
| 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. |
| N | Marriage Allowance: you’ve transferred 10% of your Personal Allowance to your partner. |
| T | Your tax code includes other calculations to work out your Personal Allowance. |
| 0T | Your Personal Allowance has been used up, or you’ve started a new job and your employer doesn’t have the details they need to give you a tax code. |
| BR | All income from this job or pension is taxed at the basic rate (usually a second job or pension). |
| D0 | All income from this job or pension is taxed at the higher rate (usually a second job or pension). |
| D1 | All income from this job or pension is taxed at the additional rate (usually a second job or pension). |
| NT | You’re not paying any tax on this income. |
| K | You have untaxed income that is more than your Personal Allowance. |
| S (prefix) | Your income is taxed using the rates in Scotland. |
| C (prefix) | Your income is taxed using the rates in Wales. |
Emergency tax codes
A code ending in W1, M1 or X is an emergency tax code. It is often used when you start a new job and your employer does not yet have your details. It is usually corrected once HMRC sends your employer an updated code.
If your tax code looks wrong
Your employer cannot change your tax code themselves; it comes from HMRC. You can check it and tell HMRC about changes through your personal tax account or the HMRC app.
This guide explains what tax codes mean. It does not work out your tax.
Sources
- GOV.UK — Tax codes: what your tax code means
- GOV.UK — PAYE and payroll for employers: introduction to PAYE
Official sources checked 23 September 2026. This guide explains how pay documents work; it is not tax or legal advice.