UK PAYE guides · 2026/27
Tax codes, unpacked.
Your tax code tells payroll how much Income Tax to deduct. Choose a common code below, then test its effect in the calculator.
1257L tax code
The standard code for most people with one job and the full Personal Allowance.
Read guideBR tax code
Usually used for a second job or pension, with all income from that source taxed at the basic rate.
Read guideEmergency tax codes
Understand W1, M1 and X markers and why PAYE may ignore earlier pay and tax.
Read guideWhere to find your tax code
Look on your payslip, P45, P60 or Personal Tax Account. If a code appears wrong, your employer normally cannot choose a replacement; HMRC must issue the corrected code.
Use the take-home pay calculator to compare a tax code against the standard 1257L estimate.