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Tax code · 2026/27

NT means no tax is deducted from this income

Tax code NT tells your employer or pension provider to deduct no income tax at all from this income, whatever you earn. It is used in unusual cases such as certain non-residents, people in bankruptcy arrangements, some redundancy payments and a few pension schemes. National Insurance is usually still deducted as normal.

What does each part of NT mean?

  • No income tax is taken from this source of income. National Insurance may still be deducted.
  • NT is rare for ordinary employees. If you have it and do not know why, contact HMRC because you may still owe tax through Self Assessment.
  • 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 NT?

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

SalaryTax with NTTax on standard codeTake-home with NTPer month
£25,000£0£2,486£24,006£2,000
£35,000£0£4,486£33,206£2,767
£50,000£0£7,486£47,006£3,917
£75,000£0£17,432£71,489£5,957

On £35,000 the effective rate with NT is 5.1%, against 17.9% on the standard code, a difference of £4,486 a year. Use the take-home pay calculator with your own salary, pension and student loan.

Frequently asked questions

Is tax code NT correct for me?

Compare NT with the standard code 1257L. The difference should match an adjustment you recognise, such as a company benefit, job expenses, Marriage Allowance or an underpayment from an earlier year. If it does not, ask HMRC to review it.

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

On £35,000 with code NT income tax is £0 a year in 2026/27, leaving take-home pay of £33,206 (£2,767 a month) after National Insurance of £1,794. On the standard code it would be £4,486.

How do I change tax code NT?

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.