What does 1257L mean?
The number 1257 represents £12,570 of tax-free income. The letter L indicates eligibility for the standard Personal Allowance. Payroll spreads that allowance across the tax year when the code is cumulative.
Who normally has 1257L?
It is common when you have one job or pension and no adjustments for benefits, untaxed income or unpaid tax. Scottish taxpayers normally see an S prefix and Welsh taxpayers a C prefix.
When should you check it?
Check with HMRC if you have changed jobs, have more than one income source, receive taxable benefits or think the allowance is duplicated. A suffix such as W1, M1 or X changes how the code is applied; read the emergency-tax guide.
Common questions
Is 1257L a normal tax code?
Yes. It is the standard code for many employees in England and Northern Ireland who receive the full £12,570 Personal Allowance through one job.
How much can I earn before tax on 1257L?
The code normally represents a £12,570 annual tax-free allowance. National Insurance uses separate thresholds and can still apply.
What does 1257L M1 or W1 mean?
The M1 or W1 marker means the code is being operated on a non-cumulative emergency basis, using only the current month or week.
Enter the code exactly as it appears on your payslip in our full calculator.
Use the tax calculatorSource: GOV.UK’s tax-code guidance. Read our calculation methodology for how codes are applied and where an estimate can differ from payroll.