UK tax codes · 2026/27 tax year

NT tax code: what it means

NT means no tax. GOV.UK says you are not paying any tax on that income, so your employer or pension provider takes no Income Tax at all. HMRC only uses NT in special cases, such as some overseas workers covered by a double taxation agreement, people under a bankruptcy order, and some self-employed people whose PAYE post is a small part of their work. National Insurance may still be taken.

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

Income Tax taken

£0

at this job

On £25,000

£0

vs £2,486 on 1257L

S or C prefix

None

same code UK-wide

NI on £25,000

£994

may still be due

NT compared with 1257L in 2026/27

Income Tax a year under NT and under the standard code, with the employee National Insurance that would apply if it is due.

Salary	Tax on NT	Tax on 1257L	National Insurance if due
£25,000	£0	£2,486	£994
£40,000	£0	£5,486	£2,194
£60,000	£0	£11,432	£3,211

Who gets NT

HMRC's manual limits NT to set cases: statutory exemptions such as some wounds and disability pensions; visiting teachers, students and others exempt under a double taxation agreement; some ministers of religion; a bankruptcy order, from its date to the next 5 April; certain professions whose pay is taxed as trading profit; and some entertainment industry workers.

The seven-day rule

In TV and film, where people often have short engagements with many employers, HMRC's manual says employers need not deduct Income Tax for engagements of 6 days or less. National Insurance is still paid in the usual way.

No S or C prefix

HMRC's manual says NT is used for all UK residents regardless of where they live, so you will never see SNT or CNT. If your payslip shows one, ask your employer to check.

Tax may still be due

NT only stops tax being taken through payroll. If the reason for it ends, or never applied to you, HMRC can remove it and collect tax later, for example through a new code or Self Assessment.

If you think this code is wrong

If you do not recognise any of the reasons above, ask HMRC why you have NT before relying on the extra pay. 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)
0T tax code (No tax-free pay; all pay taxed through the bands)
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)

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

Common questions

What does NT mean on my payslip?

NT means no tax. GOV.UK says you are not paying any tax on this income, so no Income Tax is taken from that job or pension.

Do I still pay National Insurance on an NT code?

Possibly. HMRC's manual says National Insurance may still apply where NT is used. If it does, an employee on £25,000 pays £994 a year at the 8% main rate above £12,570.

Who is given an NT tax code?

Only people in cases HMRC lists: some overseas workers under tax treaties, people under a bankruptcy order, some ministers of religion, people whose earnings are taxed as trading profits, some entertainment workers and some exempt pensions.

Is NT the same as being tax-free?

It means no tax is taken through PAYE from that source. Whether the income is taxable at all depends on why you have the code. If the reason stops applying, HMRC removes NT and you may owe tax on what was paid.

Can an NT code be emergency?

HMRC's manual says NT can be issued cumulatively or on a week 1 / month 1 basis, and its system defaults to week 1 / month 1. On that basis your employer takes no tax and makes no refunds.

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.