Answers · UK 2025/26

What is an emergency tax code and how do you get a refund?

An emergency tax code is applied when HMRC does not have enough information about your income to issue the correct code. Common emergency codes are 1257L W1/M1 (taxed on month 1 basis with no carry-forward of allowances) or 0T (no personal allowance at all). Overpaid tax is refunded automatically or you can claim via HMRC's app, by phone, or using forms P55/P53 for pension overpayments.

Last updated: 30 June 2026Last reviewed: 30 June 2026How we verify

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Emergency tax codes are temporary codes applied when your employer or pension provider cannot use your correct tax code -- usually because you have started a new job, received a pension payment for the first time, or lost your P45. **Common emergency codes** - **1257L W1**: week 1 basis -- your Personal Allowance (£12,570) is divided into 52 weekly portions (£241.73/week). You are taxed as if you had no previous income or allowances that year. The W1 or M1 suffix means it is non-cumulative. - **1257L M1**: month 1 basis -- same as W1 but applied monthly (£1,047.50/month personal allowance) - **0T**: no personal allowance -- all income taxed from the first pound. Used when HMRC has no basis to grant any allowance, or in cases of multiple employments - **BR**: basic rate (20%) applied to all income, often used for second jobs **Why they happen** - Starting a new job without a P45 - First time taking a pension - Emergency tax on pensions taken after accessing flexibly (pension providers apply emergency month 1 rates) - HMRC not yet processing your tax code information - Multiple employments in a year **How to fix it** 1. **Give your employer your P45**: if you have one from your previous employer, this will trigger the correct code 2. **Contact HMRC**: via the Personal Tax Account (gov.uk/personal-tax-account), HMRC app, or by phone (0300 200 3300) -- HMRC will issue a new code 3. **Wait**: HMRC often corrects codes automatically through the year as information comes in 4. **Self Assessment**: if you complete a tax return, any overpayment is calculated and refunded through the return **Pension lump sum overpayment** If you took a flexible pension payment and were overtaxed on month 1 basis, use: - **P55**: to reclaim overpaid tax on a partial pension withdrawal (still have funds remaining) - **P53**: to reclaim if you took the entire pension pot as a lump sum - **P53Z**: if the total pension fund was small and you had income from other sources **Refund timeline** HMRC aims to process overpayment claims within 30 days. Automatic end-of-year reconciliation (P800 or Simple Assessment) also catches most overpayments by September after the tax year ends.