Tax code · 2026/27

D1 means all of this income is taxed at 45%

Tax code D1 taxes every pound from this job or pension at the additional rate of 45%, with no tax-free allowance at all. It is normally used for a second job or second pension where your £12,570 personal allowance is already used up by your main income. On £10,000 from this source you would pay £4,500 in tax.

What does each part of D1 mean?

D1 codes are used when HMRC expects all of this income to fall into the additional rate band because your other income already fills the lower bands.
If this is your only job, this code is almost certainly wrong and you should contact HMRC to have it corrected and any overpaid tax refunded.
There is no S or C prefix, so HMRC treats you as living in England or Northern Ireland.

How much tax do you pay with code D1?

The table shows income tax and take-home pay in 2026/27 for four salaries with code D1, compared with the standard code 1257L. National Insurance is not affected by your tax code.

Salary	Tax with D1	Tax on standard code	Take-home with D1	Per month
£25,000	£11,250	£2,486	£12,756	£1,063
£35,000	£15,750	£4,486	£17,456	£1,455
£50,000	£22,500	£7,486	£24,506	£2,042
£75,000	£33,750	£17,432	£37,739	£3,145

On £35,000 the effective rate with D1 is 50.1%, against 17.9% on the standard code, a difference of £11,264 a year. Use the take-home pay calculator with your own salary, pension and student loan.

Frequently asked questions

Is tax code D1 correct for me?

D1 is normally correct only for a second job or second pension where your first source of income already uses your personal allowance. If D1 is on your only income, it is almost certainly wrong and you are overpaying tax.

How much tax do I pay on £35,000 with tax code D1?

On £35,000 with code D1 income tax is £15,750 a year in 2026/27, leaving take-home pay of £17,456 (£1,455 a month) after National Insurance of £1,794. On the standard code it would be £4,486.

How do I change tax code D1?

You cannot change it yourself; only HMRC can issue a new code. Update your details in your HMRC Personal Tax Account or call 0300 200 3300 with your National Insurance number and details of your income and benefits. HMRC sends the new code to your employer and any tax overpaid in the year is refunded through your pay.

What does the lack of a prefix mean?

No prefix means HMRC treats you as living in England or Northern Ireland. If you actually live in Scotland or Wales, tell HMRC so the correct regional code can be issued.