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2026/27 tax year

UK tax codes explained: the 200 most common codes

A tax code is the number and letters HMRC gives your employer to work out how much tax-free pay you get. The standard code for 2026/27 is 1257L, worth £12,570. This index explains 200 common codes, including Scottish S codes, Welsh C codes, BR, D0, K codes and emergency W1 and M1 codes.

Standard and Marriage Allowance codes

Codes needing annual review (T)

Flat rate and no-allowance codes

K codes (negative allowance)

Emergency codes (W1, M1, X)