Answers · UK 2025/26
What does the tax code 1257L mean?
Tax code 1257L means you get the standard £12,570 Personal Allowance and HMRC believes nothing unusual applies. It is the most common UK tax code for 2025/26 and is used for the main job of most basic-rate taxpayers.
Full answer
The UK tax code 1257L is the standard code for 2025/26. The number 1257 represents the standard Personal Allowance of £12,570 (drop the final 0). The letter L means you are entitled to the standard tax-free allowance with no adjustments. Other common letters: M (Marriage Allowance recipient, +£1,260), N (Marriage Allowance giver, −£1,260), BR (all income taxed at basic rate 20%, no allowance — usually a second job), D0 (higher rate 40%), D1 (additional rate 45%), 0T (no allowance, sometimes emergency), K prefix (taxable benefits/owed tax exceed allowance), S prefix (Scottish taxpayer), C prefix (Welsh taxpayer). Emergency codes 1257L W1/M1/X are applied if HMRC has no information about your previous earnings in the tax year — you may be over- or under-taxed temporarily. Check your code on your payslip or via your Personal Tax Account at gov.uk. If wrong, contact HMRC — they can refund overpaid tax going back 4 tax years.
Try the calculator
Related guides
More answers
This answer is informational only and does not constitute financial, tax or legal advice. Figures are for the 2025/26 UK tax year. See our methodology and sources.