What do the letters in a UK tax code mean?

Full answer

UK tax code letters explained 2025/26. Suffix letters (after the number). L — standard Personal Allowance with no adjustments. Most common code: 1257L. M — Marriage Allowance recipient: your code is increased by £1,260 (your spouse transferred 10% of theirs). N — Marriage Allowance giver: your code reduced by £1,260. T — code includes other items HMRC needs to review, often used when calculations are complex. NT — No Tax (e.g. some non-residents). Standalone letters (no number prefix). BR — Basic Rate 20%, applied to all earnings; usually for a second job. D0 — All earnings at higher rate 40%. D1 — All earnings at additional rate 45%. 0T — No Personal Allowance; common when starting a new job without a P45. Prefix letters (before the number). K — negative tax code; the number times 10 is added to your taxable income (e.g. K100 means £1,000 extra taxable income, often because of taxable benefits or owed tax from previous years). S — Scottish taxpayer; Scottish income tax rates apply. C — Welsh taxpayer (Cymru). Suffix add-ons. W1, M1, X — emergency / non-cumulative; each pay period treated in isolation (see emergency tax code answer). Always check your code on a payslip and confirm it matches your circumstances. Wrong code can cost you hundreds per year.

Related guides

• Uk Tax Codes Explained

More answers

• What does the tax code 1257L mean?
• What is an emergency tax code and how do I fix it?