UK Tax Codes · 2026/27
0T Tax Code Meaning — No Personal Allowance (UK 2026/27)
Who gets the 0T tax code?
0T is typically assigned when (1) you start a new job and haven't given your P45 to your employer, (2) HMRC suspects your circumstances have changed but hasn't received the info, or (3) you've used up your personal allowance and the system is using 0T to ensure correct higher-rate treatment. It's often a transitional code.
How 0T affects your pay
Under 0T, your earnings are taxed at proper rate bands but without the £12,570 personal allowance. So basic-rate income hits 20% from £1, higher-rate threshold remains at £50,270 from your taxable income (£0 if 0T because no allowance), and additional-rate at £125,140 (£112,570 of taxable income). For typical earners, this is broadly equivalent to BR for incomes under £50,270.
When to check this code
Check 0T whenever you start a new job and notice it on your first payslip — this often resolves once your P45 details are processed. Also check if you've recently had a tax code change and 0T appears unexpectedly.
What to do if it's wrong
Provide your P45 to your new employer if you haven't yet — this typically resolves 0T within 1-2 pay periods. If 0T persists, log into your HMRC personal tax account or contact HMRC directly. Tax overpaid under wrong 0T application is fully reclaimable.
Example calculation
On £30,000 with 0T: 20% × £30,000 = £6,000 income tax (no allowance applied). Compare to 1257L: 20% × (£30,000 − £12,570) = £3,486. The 0T costs you £2,514 in extra tax until corrected.
Recruiter pro tip
0T is usually a 'fix it now' code rather than a permanent one. If your code stays at 0T past the second pay period of a new job, the issue isn't resolving on its own — call HMRC directly. The longer 0T stays, the more tax you've overpaid that you'll need to claim back.
Related tax codes
BR — Basic Rate
BR stands for 'Basic Rate' — meaning all your income from this job is taxed at 20%, with no personal allowance…
1257L
1257L is the standard UK tax code for 2026/27. It means you're entitled to the full £12,570 personal allowance…
K — Owed Tax Adjustment
K codes (e.g. K123, K500) mean you have less than zero personal allowance — typically because of underpaid tax…