Tax Code 0T Explained
No Personal Allowance: your allowance is used up, or your employer lacks the details to give you a code. All pay is taxed through the normal bands.
At a glance — 0T
- Personal Allowance
- £0
- Region
- UK-wide (rUK / Wales)
- Cumulative?
- Yes
- Code type
- Flat-rate / special
What does 0T mean?
Your Personal Allowance has been used up, or you have started a new job and your employer does not have the details they need to give you a tax code.
How much tax will you pay on 0T?
Annual income tax HMRC would deduct on 2026-27 rates for a range of salaries, assuming the full year on this code. National Insurance is additional and the same across the UK.
| Annual salary | England / Wales / NI — income tax | Effective rate | Take-home (pre-NI) |
|---|---|---|---|
| £20,000 | £4,000 | 20.0% | £16,000 |
| £30,000 | £6,000 | 20.0% | £24,000 |
| £50,000 | £12,460 | 24.9% | £37,540 |
| £80,000 | £24,460 | 30.6% | £55,540 |
| £100,000 | £32,460 | 32.5% | £67,540 |
For Scottish / rUK side-by-side, or to model your own salary, student loan and pension contributions, use the tax code checker.
What you'll actually pay vs the standard code
0T compared with 1257L — the standard code most single-job employees with no adjustments are on — at the same salary, 2026-27 rates.
| Annual salary | 0T tax | 1257L tax | Difference |
|---|---|---|---|
| £30,000 | £6,000 | £3,486 | +£2,514 |
| £50,000 | £12,460 | £7,486 | +£4,974 |
| £80,000 | £24,460 | £19,432 | +£5,028 |
Should you be on tax code 0T?
0T means there is no tax-free allowance for this job or pension. That is expected if your Personal Allowance has been used up or tapered to zero. If you have started a new job and your employer does not have your details, give them your P45 or complete a starter checklist. If it still looks wrong, check it with HMRC.
Why you have this code
- You started a new job without providing a P45 or completing a Starter Checklist
- Your Personal Allowance has already been used up against another source of income
- Your income is high enough that your Personal Allowance has been tapered to zero
How to fix it if 0T is wrong
- Check your current code in the HMRC app, your Personal Tax Account, or your latest P2 coding notice or payslip.
- New job with no P45? Ask your employer for a Starter Checklist — completing it correctly is what moves you off a temporary code.
- Not sure what your P45 figures mean, or already overpaid? See the P45 box-by-box guide to decode what your employer reported, or run the tax refund estimator to check what you might be owed.
- If HMRC agrees your code was wrong, most in-year corrections refund automatically through payroll; larger over- or underpayments are settled via a P800 calculation after the tax year ends.
Related tax codes
580T — T Code £5,800 Allowance
T code: the number gives about £5,800 of tax-free income from this job or pension, and the T means other calculations work out your Personal Allowance.
1257L — Standard
The default HMRC tax code for most UK employees — gives you the full £12,570 tax-free Personal Allowance.
S1257L — Scottish Standard
The Scottish version of the standard code. Same £12,570 allowance, but Scottish tax bands (19% / 20% / 21% / 42% / 45% / 48%) apply.
C1257L — Welsh Standard
The Welsh version of the standard code. Full £12,570 allowance with Welsh (rUK-aligned) rates.
FAQ
What does tax code 0T mean?
How much tax will I pay on tax code 0T?
Is 0T an emergency tax code?
Why do I have 0T on a new job?
Check your own code: enter any HMRC tax code into the free tax code checker — it decodes the letters and number, shows your Personal Allowance, and estimates your take-home using 2025-26 or 2026-27 rates.
For the full plain-English guide to every UK tax code letter, prefix and suffix, see UK Tax Codes Explained 2026-27.
Sources
Tax code rules from gov.uk/tax-codes. Income tax rates from HMRC. Effective tax figures computed live from central configuration — correct for 2026-27.