UK Tax Code Decoder
Enter a tax code to see what its numbers, letters and payroll basis mean for that employment or pension. Rate explanations use the current 2026/2027 tax year.
Enter Your Tax Code
You can find your tax code on your payslip, P45, P60, or HMRC letters.
Try an example:
Check the code with HMRC
This decoder explains the format. Only HMRC can confirm why a particular code was assigned to you.
Compare the code with your payslip, P45, P60 or HMRC coding notice. If it is unexpected, check the calculation and the employment or pension it applies to before changing any payroll assumptions.
Common Tax Code Letters
LStandard Personal Allowance applies; the number gives this source’s tax-free amount.
MMarriage Allowance received; the code number already includes HMRC’s adjustments.
NMarriage Allowance transferred; the code number already includes HMRC’s adjustments.
THMRC needs to review some items used to calculate the code.
BR / D0 / D1rUK basic, higher or additional rate on all income from this source.
KThe number × 10 is added to taxable pay before PAYE is calculated.
S / SBRScottish Income Tax rates apply; SBR taxes all income from this source at the Scottish basic rate.
SD0–SD3Scottish intermediate, higher, advanced or top rate on all income from this source.
C / CBRWelsh Income Tax rates apply; CBR taxes all income from this source at the Welsh basic rate.
CD0 / CD1Welsh higher or additional rate on all income from this source.
W1 / M1 / X / NONCUMEmergency, non-cumulative basis: PAYE uses the current pay period rather than year-to-date totals.
0T / NT0T gives no tax-free amount; NT deducts no tax from this source.