Tax ReceiptTax code 1257L explained
1257L is the most common UK tax code. It tells your employer you get the standard £12,570 tax-free Personal Allowance. Here is what each part means, the other codes you might see, and a calculator to check yours.
Calculator
The standard code: a £12,570 tax-free Personal Allowance, reduced by £1 for every £2 earned over £100,000, taxed at rates for England, Wales and Northern Ireland.
- Tax-free allowance
- £12,570
- Income tax a year
- £4,486£374 a month
- Compared with the standard code
- Same as 1257L
What the parts of 1257L mean
- 1257 is your tax-free allowance with the last digit removed: £12,570.
- L means you get the standard Personal Allowance. Other letters (M, N, T) mean it has been adjusted.
- A letter before it: S means you pay Scottish income tax, C means Welsh income tax.
- Something after it: W1, M1 or X means an emergency, non-cumulative basis.
The allowance shrinks by £1 for every £2 of income over £100,000, so on £125,140 or more there is none left, even with 1257L.
Other tax codes and what they mean
| Code | What it means |
|---|---|
| 1257L | The standard code. You get the £12,570 Personal Allowance. |
| S1257L | The same allowance, taxed at Scottish rates. |
| C1257L | The same allowance, taxed at Welsh rates (currently the same as England). |
| 1257L W1 or M1, or 1257L X | Emergency code. Each week (W1) or month (M1) is taxed on its own, often after starting a new job. |
| 1257M or 1257N | Marriage Allowance: M if you receive £1,260 of your partner's allowance, N if you transferred it. |
| 1100L or any other number with L | A smaller allowance, often to collect tax on a company car, medical cover or underpaid tax from an earlier year. |
| K475 (K and a number) | You have deductions bigger than your allowance, so £4,750 is added to your taxable pay. |
| BR | All income from this job is taxed at 20%. Common for a second job. |
| D0 and D1 | All income from this job is taxed at 40% (D0) or 45% (D1). Scottish D codes run from D0 at 21% to D3 at 48%. |
| 0T | No tax-free allowance. Often used when HMRC does not have enough information. |
| NT | No tax is taken from this income. |
The main calculator takes any of these codes and shows where your tax goes.
Frequently asked questions
What does tax code 1257L mean?
The number is your tax-free Personal Allowance divided by 10: 1257 means £12,570. The L means you get the standard allowance. Your employer uses it to work out how much tax to take from each payslip.
Is 1257L still the tax code in 2026/27?
Yes. The Personal Allowance has been £12,570 since April 2021 and is frozen until April 2031, so 1257L remains the standard code.
Is 1257L an emergency tax code?
Not on its own. 1257L is the normal code. It becomes an emergency code when followed by W1, M1 or X, which means each payday is taxed separately instead of across the year. That usually corrects itself once HMRC has your details.
How much tax will I pay on 1257L?
On a £35,000 salary in England, Wales or Northern Ireland, 1257L means £4,486.00 of income tax a year, plus £1,794.40 National Insurance. National Insurance does not depend on your tax code.
What if my tax code is wrong?
Check it in the HMRC app or your personal tax account on GOV.UK, and tell HMRC if your income, benefits or jobs have changed. If you have paid too much, HMRC refunds it, usually through your next payslips or after the tax year ends.