How to Use Your HMRC Personal Tax Account in 2026/27
A practical guide to the HMRC Personal Tax Account in 2026/27 -- checking your tax code, NI record, claiming Marriage Allowance, making payments and using GOV.UK One Login.
Millions of UK taxpayers have access to the HMRC Personal Tax Account -- but relatively few use it to its full potential. Whether you want to check why your take-home pay has changed, claim back overpaid tax, or verify that your National Insurance record is complete for State Pension purposes, the Personal Tax Account is the fastest and most accurate way to deal with HMRC directly.
This guide walks through everything you can do in the account in 2026/27, from basic checks to claiming allowances and making payments.
How to Access the Personal Tax Account
The Personal Tax Account is at gov.uk/personal-tax-account. You sign in using one of two methods:
Government Gateway: Your existing user ID (usually a 12-digit number) and password. Created when you first registered with HMRC online.
GOV.UK One Login: The government's new unified sign-in system, gradually replacing Government Gateway. Uses your email address, a password and two-factor authentication via SMS, authenticator app or email code.
HMRC is migrating all services to One Login over the coming years. If you do not yet have an account, creating one through One Login now is the recommended approach for new users.
First-time setup requires:
- Your National Insurance number (on your payslip, P60 or any HMRC letter)
- Identity verification -- a valid passport, driving licence, or other document
Checking Your Tax Code
Your tax code determines how much Personal Allowance your employer applies to your wages. The standard code for 2026/27 is 1257L, which means you receive the full £12,570 Personal Allowance.
In the Personal Tax Account, navigate to PAYE income and tax codes to see:
- Your current tax code for each employer or pension
- The income sources HMRC has on record
- Any adjustments applied (underpayments collected, benefits in kind, etc.)
Common tax codes and what they mean:
| Code | Meaning |
|---|---|
| 1257L | Full Personal Allowance -- standard |
| 1257L W1/M1 | Emergency code -- non-cumulative (taxed on this month only) |
| BR | Basic Rate -- no allowance (secondary job) |
| D0 | All income taxed at 40% (high earners, second job) |
| 0T | No Personal Allowance applied |
| K codes | Negative allowance -- additional income taxed through code |
If your tax code includes adjustments you do not recognise, contact HMRC through the account to query it. Incorrect codes are common and worth fixing -- they can mean paying hundreds of pounds too much or too little each month.
Check how your tax code affects your take-home pay
Viewing and Fixing Your Income Records
HMRC holds records of your income from all PAYE sources through the Real Time Information (RTI) system, which employers update with every payroll run. If HMRC has incorrect income figures on record -- for example, if a previous employer over-reported your salary -- this can cause your tax code to be adjusted incorrectly.
In the Personal Tax Account you can:
- See what income HMRC holds for each employer
- Report changes to your expected income for the current year
- Update the account if your income has fallen significantly
Keeping HMRC's records accurate is particularly important if you earn irregular income, receive large bonuses in some years but not others, or have multiple income sources.
Claiming Marriage Allowance
Marriage Allowance lets a lower-earning spouse or civil partner transfer £1,260 of their Personal Allowance to their partner for 2026/27. The partner must be a basic-rate taxpayer -- earning between £12,570 and £50,270.
Tax saving: The receiving partner gets an increased tax code (typically 1383M), saving up to £252 per year (20% of £1,260).
Who can claim:
- Married couples or civil partners
- The lower earner must have income below £12,570 (so their full Personal Allowance is unused)
- The higher earner must be a basic-rate taxpayer (not in the 40% band)
You can backdate Marriage Allowance up to four tax years, meaning a successful claim could result in a refund of up to roughly £1,000.
Claim through your Personal Tax Account -- the process takes around 10 minutes and both partners need to be signed in.
Checking Your National Insurance Record
Your NI record is critical for two things: qualifying for the State Pension and ensuring benefit entitlements are correctly assessed.
In the Personal Tax Account, the NI section shows:
- Each tax year from your NI start date
- Whether it is a full year (32 weeks or more of contributions or credits), a gap, or a partial year
- The total number of qualifying years you have accumulated
State Pension in 2026/27:
- Full new State Pension: £241.30 per week (£12,547.60 per year)
- Requires 35 qualifying years
- Minimum to receive any State Pension: 10 qualifying years
Filling NI gaps: Voluntary Class 3 NI contributions can fill gaps. The rate for 2026/27 is £18.40 per week (£956.80 per year). You can generally fill gaps from the past six years. An older gap in the record may be available at the lower historical rate for that year.
Important: Check the State Pension forecast tool before paying voluntary contributions. If you already have 35 qualifying years, paying voluntary contributions will not increase your State Pension further.
Viewing Your State Pension Forecast
The Check Your State Pension tool shows:
- Your current forecast (if you stopped contributing now)
- Your forecast at State Pension age (if you continue contributing)
- Your State Pension age (currently 66 for both men and women, rising to 67 between 2026 and 2028)
- How many more years of contributions will increase your forecast
Use this tool annually to check you are on track and to identify whether voluntary contributions would improve your entitlement.
Downloading Income History and Tax Calculations
For mortgage applications, rental references or your own records:
- Employment history: Shows gross pay and tax per employer per year (available from June after each tax year end)
- SA302 tax calculation: For Self Assessment filers, a printable version of your annual tax calculation is available for the current and previous four years
- Proof of income letter: Some tax information can be confirmed officially for third parties
These documents are accepted by most mortgage lenders and letting agents in place of employer-issued P60s.
Making Self Assessment Payments
If you file a Self Assessment return, the Personal Tax Account shows:
- Your current Self Assessment balance and any amounts owing
- Payment deadlines (31 January and 31 July)
- Payments on account amounts for the current year
- Historical payment records
How to pay:
- Online via debit card: Through the Personal Tax Account (fastest for immediate payment)
- Bank transfer: Sort code 08-32-10, Account 12001039, reference your 10-digit UTR followed by the letter K
- HMRC app: Supports payment via bank transfer with pre-filled references
- Direct Debit: Can be set up for Self Assessment payments
Always allow three working days for bank transfers to show in HMRC records. Do not rely on same-day processing around the 31 January deadline.
Working From Home Tax Relief
Through the Personal Tax Account (or P87 form), you can claim the working from home allowance:
- Flat rate: £6 per week (£312 per year) for 2026/27 -- no receipts required
- Actual costs: Higher claim possible with evidence of increased household bills
The flat rate gives basic-rate taxpayers a rebate of £62.40 per year, or £124.80 per year at the higher rate.
The HMRC App
The HMRC mobile app (iOS and Android) offers:
- Tax code and NI number quick view
- Self Assessment payment (with UTR pre-filled)
- Time to Pay arrangement setup
- Biometric sign-in once configured
For routine checks, the app is faster than the website. Download from the App Store or Google Play and search for "HMRC."
Frequently asked questions
What is the HMRC Personal Tax Account?
The HMRC Personal Tax Account is a secure online portal where individuals can manage their personal tax affairs with HMRC. Launched in 2015, it allows you to check your tax code and income details, view your National Insurance record, claim tax relief, manage Self Assessment, see your State Pension forecast, and update personal details. It is accessible via the GOV.UK website and is being migrated to the new GOV.UK One Login system. Approximately 20 million people have accessed it.
How do I sign in to my HMRC Personal Tax Account?
You sign in using either your existing Government Gateway user ID and password, or -- increasingly -- through GOV.UK One Login, which uses your email address and a password with two-factor authentication. HMRC is gradually migrating all services to GOV.UK One Login. If you do not have a Government Gateway ID, you can create one through the sign-in page on GOV.UK. You will need a National Insurance number and a form of identity verification such as a passport or driving licence.
How do I check if my tax code is correct?
In your Personal Tax Account, navigate to the PAYE section to see your current tax code and the income sources HMRC holds on record for you. The standard code for 2026/27 is 1257L, which gives the full £12,570 Personal Allowance. A different code means HMRC is adjusting your allowance -- for example, BR means no Personal Allowance (common as a secondary employer code), W1 or M1 means a non-cumulative emergency code. If the income figure shown is wrong, update it so HMRC can correct your code.
Can I claim Marriage Allowance through the Personal Tax Account?
Yes. Marriage Allowance allows the lower-earning spouse or civil partner to transfer £1,260 of their unused Personal Allowance to their higher-earning partner in 2026/27. The higher earner must be a basic-rate taxpayer (income between £12,570 and £50,270). The transfer saves up to £252 in tax per year. You can apply through your Personal Tax Account, and you can backdate the claim up to four years. Both partners need a Personal Tax Account or Government Gateway to complete the process.
How do I check my National Insurance record?
Your NI record is available in the Personal Tax Account under the National Insurance section. It shows each tax year from when you started working and whether you have a full year of contributions, a gap, or a credit (for example, from Child Benefit or certain benefits). You need 35 qualifying years for the full State Pension (£241.30 per week in 2026/27) and 10 years for any State Pension at all. Voluntary Class 3 NI contributions to fill gaps cost £18.40 per week (£956.80 per year) for 2026/27.
Can I see my State Pension forecast in my Personal Tax Account?
Yes. The Check Your State Pension tool within the Personal Tax Account (or at check-your-state-pension.service.gov.uk) shows your current projected State Pension based on your NI record, your expected State Pension age, and how your forecast changes if you work additional years or pay voluntary contributions. The forecast shows both the amount you would receive if you stopped contributing now and the maximum amount available. The full new State Pension is £241.30 per week in 2026/27.
How do I get a document equivalent to a P60 from the Personal Tax Account?
HMRC does not issue paper P60s through the Personal Tax Account, but it does hold an Employment History tool that shows gross pay and tax deducted for each tax year where an employer has submitted Real Time Information to HMRC. For the 2026/27 tax year, the information is typically available in your account from around June 2027. Some employers also provide electronic P60s through payroll portals. If you need official confirmation of income and tax for a mortgage or rental application, a tax calculation (SA302) from HMRC is usually accepted.
How do I make a Self Assessment payment through the Personal Tax Account?
In the Self Assessment section of your Personal Tax Account, you can view your current tax bill, see payment deadlines (31 January and 31 July), and make payments directly. HMRC accepts payment by debit card through the online portal, or you can use the HMRC app to pay. Bank transfer using your 10-digit UTR followed by the letter K as the payment reference is the most reliable method. Make sure to use the correct reference -- payments with wrong references can take weeks to be allocated correctly.
How do I claim tax relief on work expenses through the Personal Tax Account?
You can claim tax relief for employment expenses (working from home allowance, professional subscriptions, uniform and equipment, mileage claims) through the Personal Tax Account using the P87 online form for claims under £2,500. For working from home in 2026/27, HMRC allows a flat rate of £6 per week (£312 per year) without needing receipts, or actual additional costs with evidence. If your claim exceeds £2,500 or covers multiple employers, you must complete a Self Assessment return instead.
Is there an HMRC mobile app for the Personal Tax Account?
Yes. HMRC offers an official app for iOS and Android devices. The app allows you to check your tax code, view your NI record, make Self Assessment payments, access your Unique Taxpayer Reference, and set up or manage a Time to Pay arrangement. It uses Face ID or fingerprint to sign in once set up, making it faster than the website. The app has been significantly expanded since 2021 and covers most of the common functions individuals need between annual tax returns.
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