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Tax codes explained: what 1257L, BR, 0T and K codes mean
Your tax code tells your employer how much of your pay to tax. Most people have 1257L and never think about it. If yours is different, here's how to read it.
How to read a tax code
A code like 1257L has a number and a letter. The number is your tax-free amount for the year, divided by ten. So 1257 means £12,570 is tax-free. The letter says something about your situation:
- L: you get the standard tax-free Personal Allowance.
- M: you've received 10% of your partner's Personal Allowance (Marriage Allowance).
- N: you've transferred 10% of your own Personal Allowance to your partner.
- T: your code includes other calculations to work out your allowance.
Codes without a number
- BR: all the income from this job or pension is taxed at the basic rate. This is usually used when you have more than one job or pension.
- D0 and D1: all of it is taxed at the higher or additional rate, again usually when you have more than one job or pension.
- 0T: your Personal Allowance has been used up, or you've started a new job and your employer doesn't have the details to give you a code.
- NT: you pay no tax on this income.
K codes
A K code is the odd one out. It applies when you have untaxed income or deductions that are bigger than your tax-free allowance. Rather than reducing your tax, it adds to the pay you're taxed on. Your employer or pension provider can't take more than half of your pre-tax pay in tax when a K code is used.
Scotland and Wales
A letter at the front shows which rates apply. S means Scottish rates (S1257L, or SBR, SD0, SD1, SD2 and SD3 for flat-rate codes). C means Welsh rates (C1257L, CBR). Our calculator uses the Scottish bands whenever you enter a code starting with S.
What a different code does to your pay
The same £30,000 salary, England, Wales and Northern Ireland, 2026/27, with no pension or student loan:
| Tax code | What it means | Income tax a year | Take-home a month |
|---|---|---|---|
| 1257L | The standard code: the full Personal Allowance is tax-free. | £3,486 | £2,093.30 |
| 1100L | A smaller tax-free amount, for example after a taxable company benefit. | £3,800 | £2,067.13 |
| 0T | No tax-free amount at all. | £6,000 | £1,883.80 |
| BR | Everything taxed at the basic rate. | £6,000 | £1,883.80 |
| K100 | Extra income to be taxed, instead of an allowance. | £6,200 | £1,867.13 |
These show what the code would do to this salary. They aren't a sign your own code is right or wrong.
Is my code wrong?
Check it on your payslip, in the HMRC app or on your tax code notice. If it doesn't look right, for example you have a single job and it's BR or 0T, tell HMRC. They set the code, and your employer can only use what they're given. Until it's fixed you may pay too much or too little tax, and HMRC sorts out the difference afterwards.
Enter your tax code in the calculator (under "Tax code and extra pay") to see your take-home with it.
Common questions
What does 1257L mean?
It's the standard tax code for 2026/27. The number, 1257, stands for a tax-free amount of £12,570 (the number times ten), and the L means you get the standard Personal Allowance.
What does a BR tax code mean?
BR means all the income from that job or pension is taxed at the basic rate. It's usually used when you have more than one job or pension, so your tax-free allowance is used up elsewhere.
What does a K tax code mean?
A K code applies when your untaxed income or deductions are more than your tax-free Personal Allowance. Instead of reducing your tax, it adds to the pay you're taxed on. Your employer can't take more than half of your pre-tax pay in tax when a K code is used.
How do I find my tax code?
It's on your payslip and on any tax code notice letter from HMRC. You can also check it online or in the HMRC app, where you can see your codes for previous tax years too.
Rates checked 17 October 2026. Sources:What your tax code means andK in your tax code (both GOV.UK).See how we work these out. This is general information, not tax advice.