UK tax codes · 2026/27 tax year

0T tax code: what it means

0T means you get no tax-free pay at that job, so every pound is taxed through the normal bands: 20%, then 40% above £37,700 of pay, then 45%. GOV.UK says it is used when your Personal Allowance has been used up, or when you have started a new job and your employer does not have the details to give you a code. On £30,000 0T takes £6,000 a year, £2,514 more than 1257L.

Tax code rules checked against GOV.UK and HMRC's PAYE Manual on 25 September 2026.

Tax-free pay

£0

at this job

Tax on £25,000

£5,000

vs £2,486 on 1257L

Tax on £60,000

£16,460

vs £11,432 on 1257L

40% starts at

£37,700

of pay on 0T

0T and S0T compared with 1257L in 2026/27

Income Tax a year when the whole salary is taxed under 0T. C0T takes the same as 0T this year because Welsh rates match England.

Salary	Tax on 0T	Tax on S0T (Scotland)	Tax on 1257L	Extra on 0T
£25,000	£5,000	£5,040.77	£2,486	£2,514
£40,000	£8,460	£10,061.45	£5,486	£2,974
£60,000	£16,460	£18,461.45	£11,432	£5,028

How 0T differs from BR

Both give no tax-free pay, but 0T runs your pay through the bands, so it takes 40% once pay passes £37,700 and 45% above £125,140. BR takes a flat 20% whatever you earn. On £60,000 that is £16,460 on 0T against £12,000 on BR.

When 0T is right

HMRC's manual lists cases where the allowance has been tapered to nothing (income over £125,140), where no allowances are due, and some Scottish second jobs. It is also used for new employees who did not tick any statement on the starter checklist, and on a week 1 or month 1 basis for employees paid only once.

When 0T is wrong

If this is your only job and you earn under £100,000, you should normally have your full allowance. Staying on 0T for a year would cost you up to £2,514 at the basic rate. It often happens when a new employer has no P45 or starter checklist from you.

S0T and C0T

S0T is the same idea at Scottish rates, starting with the 19% starter rate, and C0T uses Welsh rates. Both are listed on GOV.UK with the same meaning: your allowance has been used up or your employer does not have your details yet.

If you think this code is wrong

If you have one job and a normal income, 0T usually means HMRC or your employer is missing information. Give your employer your P45 or fill in the starter checklist. Sign in to HMRC's Check your Income Tax service (gov.uk/check-income-tax-current-year) and check your jobs, pensions, benefits and expenses. HMRC then tells you and your employer any new code within 15 working days; it should show on your next or following payslip if you are paid monthly, or your third if weekly. If you cannot go online, call the Income Tax helpline on 0300 200 3300 (Monday to Friday, 8am to 6pm). After starting a new job, wait 35 days before calling.

Guides and definitions

High Income Child Benefit Charge: how it is worked out and cut (Guide)
How to read your payslip: every line explained, with an example (Guide)
Emergency tax: how it works and how to get your money back (Guide)
Emergency tax code (An emergency tax code, marked W1, M1 or X, taxes each payday on its own, as if you were paid that amount every period of the year.)
P11D (A P11D is the form UK employers send HMRC by 6 July to report each employee's taxable benefits and expenses that were not taxed through payroll.)
P60 (A P60 is the yearly summary of your pay and tax from one employer, due by 31 May if you work there on 5 April.)
Personal Allowance (The Personal Allowance is the income you can earn each UK tax year before Income Tax starts: £12,570 for 2026/27.)
Tax code (A UK tax code tells your employer or pension provider how much tax-free pay to give you; 1257L, meaning £12,570, is the most common.)

Check your own tax code and pay

Other tax codes explained

1257L tax code (Standard tax-free allowance of £12,570 on one job or pension)
Emergency codes (W1, M1, X) tax code (Emergency basis: each payment taxed on its own)
S1257L tax code (Standard allowance, taxed at Scottish rates)
C1257L tax code (Standard allowance, taxed at Welsh rates)
1257M / 1383M tax code (You receive £1,260 of Marriage Allowance from your partner)
1257N / 1131N tax code (You transfer £1,260 of Marriage Allowance to your partner)
BR tax code (All pay taxed at the 20% basic rate, no allowance)
D0 tax code (All pay taxed at the 40% higher rate)
D1 tax code (All pay taxed at the 45% additional rate)
SD0, SD1, SD2, SD3 tax code (Scottish flat-rate codes at 21%, 42%, 45% or 48%)
K codes tax code (Untaxed income or deductions bigger than your allowance)
NT tax code (No tax taken from this job or pension)

Every UK tax code in one table · Salary after tax calculator · Check your own tax code and pay

Common questions

What does 0T mean on my payslip?

It means you have no tax-free pay at that job. GOV.UK says your Personal Allowance has been used up, or you have started a new job and your employer does not have the details they need to give you a tax code.

How much tax do I pay on 0T?

All your pay is taxed from the first pound: 20% on the first £37,700, 40% up to £125,140 and 45% above. On £25,000 that is £5,000, on £30,000 £6,000 and on £60,000 £16,460 a year.

Is 0T an emergency tax code?

Not by itself. GOV.UK only counts codes ending in W1, M1 or X, or NONCUM on your payslip, as emergency codes. But 0T is often a stop-gap for new starters, and it can be issued on a week 1 or month 1 basis, such as 0T M1.

How do I get off a 0T tax code?

Give your employer your P45, or fill in the starter checklist if you do not have one. Then check your details in HMRC's Check your Income Tax service. HMRC sends you and your employer a new code within 15 working days of updating it.

Will I get tax back from a 0T code?

If it was wrong and your code is cumulative, your employer refunds the extra through your pay once the right code arrives. If not, HMRC checks your tax after 5 April and tells you how to claim the refund.

Sources and assumptions

Income Tax for the 2026/27 tax year (6 April 2026 to 5 April 2027), with the same pay every payday for the whole year.
The code number is read as GOV.UK describes it: the tax-free amount with the last digit dropped (1257 = £12,570). Payroll tables can differ by a few pounds.
National Insurance, pension contributions and student loans are not included unless a table says so.

These are estimates to help you read your tax code, not tax advice. HMRC and your employer's payroll decide the tax you actually pay.