1257L is the standard UK tax code. The number 1257 represents the tax-free Personal Allowance of £12,570 divided by 10, and L means the standard allowance with no adjustments. It generally applies to one job or pension. The allowance is frozen at £12,570 until April 2031.
Last reviewed 10 November 2026
- Personal Allowance 2026/27: £12,570, frozen until April 2031
- 1257L = £12,570 allowance divided by 10, letter L for the standard allowance
- Basic rate 20% on £12,571 to £50,270 (England, Wales, Northern Ireland)
- Higher rate 40% on £50,271 to £125,140; additional rate 45% above £125,140
- Allowance falls by £1 for every £2 of adjusted net income over £100,000, reaching zero at £125,140
- Scottish taxpayers have S1257L; Welsh taxpayers have C1257L
- HMRC usually updates an emergency code within 35 days of starting a new job
What the numbers and the letter in 1257L mean
HMRC starts with the Personal Allowance of £12,570, takes away untaxed income and deductions such as company benefits, removes the last digit and adds a letter. The 1257 in 1257L is £12,570 divided by 10, and L means the standard tax-free Personal Allowance.
HMRC calculates a tax code by starting with the Personal Allowance, subtracting untaxed income and deductions such as company benefits, removing the last digit from the resulting figure and adding a letter. The number 1257 in 1257L is the standard Personal Allowance of £12,570 divided by 10. Multiplying 1257 by 10 gives £12,570 of tax-free pay across the tax year, which runs from 6 April to 5 April. The letter L means the standard tax-free Personal Allowance with no adjustments for untaxed income, company benefits or Marriage Allowance transfers. Each job or pension gets its own tax code. The allowance normally sits on the main job, while a second job or pension may receive a different code. The Personal Allowance is frozen at £12,570 until April 2031. The code is issued for a job or pension and is used to work out income tax on that income. The annual allowance is divided by 10 before the letter is added. A code with L therefore points to the standard allowance, not to a reduced or increased allowance. The number is not a pounds amount for each pay period. It is the annual allowance expressed in tens. HMRC uses the code to tell an employer or pension provider how much tax-free pay to apply. Where there are no adjustments, the code remains 1257L for the tax year. The same standard allowance is used to build the code while it remains frozen.
Who gets tax code 1257L
Most people with one job or pension and no untaxed income, company benefits or Marriage Allowance transfer get 1257L. People with income over £100,000 lose part of the allowance, so their code is lower. Scottish taxpayers have S1257L and Welsh taxpayers have C1257L.
1257L is the standard code for most people with one job or one pension and no untaxed income, company benefits or Marriage Allowance transfer. A person with more than one job or pension normally has the allowance placed on the main job, while the other job or pension receives a different code. People earning over £100,000 lose part of the Personal Allowance. The allowance falls by £1 for every £2 of adjusted net income over £100,000 and reaches zero at £125,140, so HMRC issues a lower code. In Scotland the code is S1257L and in Wales it is C1257L. The prefix decides which income tax rates apply. The rest of the code, including the letter L, follows the same standard allowance logic. In England and Northern Ireland the code normally appears without a prefix. The allowance is frozen at £12,570 until April 2031. A Marriage Allowance transfer changes the code because part of the allowance moves between partners. The standard 1257L code is therefore for people whose allowance has not been reduced or increased by untaxed income, company benefits or a transfer. A second job or pension can have a different code because the allowance normally sits on the main job. The prefix is important because it shows which rates apply to the income.
Worked example: £30,000 salary on 1257L
On a £30,000 salary with 1257L, taxable pay is £30,000 minus £12,570, which equals £17,430. Income tax at 20% is £3,486 a year, or £290.50 a month on a cumulative code. Monthly tax-free pay is £12,570 divided by 12, which is £1,047.50.
For a £30,000 salary on 1257L, taxable pay for the year is £30,000 minus £12,570, which equals £17,430. Income tax at 20% on £17,430 is £3,486 a year. On a cumulative code this is £290.50 a month. Monthly tax-free pay is £12,570 divided by 12, which is £1,047.50. The basic rate of 20% applies to £12,571 to £50,270 in England, Wales and Northern Ireland. Higher rate tax is 40% on £50,271 to £125,140 and additional rate tax is 45% above £125,140. National Insurance is worked out separately and is not set by the tax code. The code affects income tax only. A cumulative code corrects earlier overpayments automatically as the year progresses. The example uses the standard 1257L code and assumes no other adjustments. The tax-free amount is spread across the year on a cumulative basis. The employer uses the code to calculate income tax through payroll. The £30,000 salary is above the Personal Allowance, so only £17,430 is taxable. The calculation does not include National Insurance, which is separate. A different code would change the tax-free amount and therefore the tax due. The annual tax figure is £3,486, and the monthly figure is one twelfth of that amount. The monthly tax-free figure is one twelfth of £12,570.
Cumulative codes and emergency codes (W1, M1, X)
A normal 1257L code is cumulative, so tax is worked out on total pay since 6 April and earlier overpayments are corrected automatically. 1257L W1, 1257L M1 or 1257L X are emergency tax code versions, also shown as NONCUM on some payslips, and each pay period is taxed on its own.
On an emergency code each pay period is taxed on its own, as if that pay continued all year, which can take the wrong amount of tax. These codes are common after starting a new job without a P45, or when a company benefit or State Pension starts. A normal 1257L code is cumulative. Tax is worked out on total pay since 6 April, so overpayments earlier in the year are corrected automatically. Emergency versions include 1257L W1 for weekly pay, 1257L M1 for monthly pay and 1257L X when pay dates vary. Some payslips show NONCUM instead. Give the new employer the P45, P60 and P11D information where relevant. HMRC usually updates an emergency code within 35 days of starting a new job. A code that stays on an emergency basis after 35 days is a sign to check. The W1, M1 and X suffixes mean the code is not cumulative. The employer taxes each payment separately. HMRC can correct the code and the employer then applies the new code. A cumulative code can correct earlier overpayments because it uses total pay since 6 April. An emergency code does not use total pay in the same way. It treats each pay period as if it were the whole year. That can produce a different tax result from the cumulative code.
Other letters and codes you might see instead
Other letters change the allowance or how a job is taxed. M means Marriage Allowance received, N means it is transferred to a partner, T means other calculations are included and 0T means the allowance is used up or a new job has no details. BR, D0 and D1 tax all income at one rate.
Codes with other letters still start from the standard allowance or a changed allowance. M means Marriage Allowance received, which is 10% of the partner's allowance, £1,260, for example 1383M. N means Marriage Allowance transferred to a partner, for example 1131N. T means other calculations are included. 0T means the allowance is used up or a new job has no details, and the tax code 0T M1 page covers that emergency version. BR taxes all income from that job at basic rate, D0 at higher rate and D1 at additional rate, usually for a second job or pension. NT means no tax on that income. A K tax code means untaxed income or benefits exceed the allowance. GOV.UK gives an example where a £1,570 medical insurance benefit reduces £12,570 to £11,000, giving 1100L. The letter or code changes the amount of tax-free pay or the rate applied to the job. A second job or pension often gets BR because the allowance sits on the main job. A K code works differently because untaxed income or benefits exceed the allowance. The table below sets out the main alternatives.
| Code or letter | Meaning |
|---|---|
| M | Marriage Allowance received, for example 1383M |
| N | Marriage Allowance transferred to a partner, for example 1131N |
| T | Other calculations are included |
| 0T | Allowance used up or a new job with no details |
| BR | All income from that job taxed at basic rate |
| D0 | All income from that job taxed at higher rate |
| D1 | All income from that job taxed at additional rate |
| NT | No tax on that income |
| K | Untaxed income or benefits exceed the allowance |
| 1100L | GOV.UK example after a £1,570 medical insurance benefit |
How to check your code and fix it if it is wrong
The code appears on the payslip, in the HMRC app or personal tax account, and on a P2 tax code notice. Signs of a wrong code include an emergency suffix that stays after 35 days, a code that ignores a benefit or a second job, or tax that jumps between payslips.
Check the code on the payslip, in the HMRC app or personal tax account, and on a P2 tax code notice. An emergency suffix that stays after 35 days is a sign that the code is wrong. A code that ignores a company benefit or a second job is another sign, as is tax that jumps between payslips. Update details in the HMRC app or personal tax account. HMRC then tells the employer. Overpaid tax on a cumulative code is usually refunded through payroll. Otherwise HMRC can repay after the tax year ends. The UK tax codes explained page covers the full list of letters, and the HMRC tax rebate page covers repayment after the year ends. A wrong code can also arise when a company benefit or State Pension starts. The employer applies the code that HMRC issues. A cumulative code corrects earlier overpayments automatically. An emergency code does not do this. The code can be checked at any point in the tax year. If the code is wrong, HMRC can send a new code to the employer. The tax year ends on 5 April, so repayment after the year ends may follow a review. A code that stays on an emergency basis after 35 days should be checked even if tax looks correct.
Disclaimer: This page is general information about UK rules, not personal tax or financial advice. Figures apply to the 2026/27 tax year unless stated. Check your own position with HMRC.
Frequently asked questions
Is 1257L the right tax code for 2026/27?
For most people with one job or pension and no adjustments in 2026/27, yes. The Personal Allowance is £12,570 and is frozen until April 2031, so the standard code stays 1257L.
What does 1257L M1 mean?
M1 means Month 1, an emergency basis. Each month is taxed on its own instead of on total pay since 6 April. It is usually temporary and HMRC corrects it within about 35 days.
Why can one job use 1257L and another BR?
The allowance is given against the main job. A second job or pension usually gets BR, which taxes all of that income at 20%. That keeps the main allowance on one job.
Does 1257L change on earnings over £100,000?
Yes. The allowance falls by £1 for every £2 of adjusted net income above £100,000 and is zero at £125,140, so HMRC issues a lower code. This reduces the tax-free amount before the code is set.
Does the tax code affect National Insurance?
No. The tax code only sets income tax. National Insurance is calculated separately from earnings in each pay period. A change to the code does not change the National Insurance position. The two are worked out on different bases.
