Reading the code
- 1257: your tax-free allowance divided by 10, so £12,570.
- L: you get the standard Personal Allowance.
- S at the start (S1257L): you pay Scottish Income Tax rates.
- C at the start (C1257L): you pay Welsh rates, currently the same as England.
Other common codes
| Code | Meaning |
|---|---|
| 1257L W1 / M1 / X | Emergency code: each payment is taxed on its own, without your earlier pay this year. Common when starting a new job. |
| BR | All income from this job is taxed at 20%, usually a second job. |
| D0 / D1 | All income taxed at 40% / 45%, usually a second job for a higher earner. |
| 0T | No Personal Allowance, often because HMRC lacks your details or your income is over £125,140. |
| NT | No tax is taken from this income. |
| K (e.g. K475) | Untaxed income or benefits exceed your allowance, so extra income is added to your taxable pay. |
| M / N (e.g. 1383M) | Marriage Allowance: M if you receive it, N if you transferred it. |
If your code looks wrong
Check it in your personal tax account on GOV.UK or the HMRC app, and update your income details there. HMRC then sends your employer a new code, and any tax you overpaid is usually refunded through your next payslips.
Use the UK take-home pay calculator to see what you should receive on the standard 1257L code.
Frequently asked questions
Is 1257L the right tax code for 2026/27?
Yes, for most people with one job and no benefits or untaxed income. The Personal Allowance stays at £12,570 for 2026/27.
Why is my tax code different from 1257L?
Common reasons include a company car or medical insurance, a second job, Marriage Allowance, tax owed from a previous year, or income over £100,000.
Written by Muhammad Raza. Last updated October 14, 2026.