Tax code decoder
0T
No tax-free allowance; all pay taxed at the normal bands
What each part means
- 0T means you get no Personal Allowance in this job or pension. Everything is taxed starting at the basic rate. HMRC uses it when your allowance is already used up elsewhere, when you have used up your allowance through the £100,000 taper, or when a new employer did not have your P45 details.
- If this is your main or only job and your income is under £100,000, this code is probably wrong and you are paying too much tax. Contact HMRC.
Does it look right?
Usually a stop-gap, and worth checking straight away.
- New job without a P45 or starter checklist, or your allowance used up elsewhere, or income over £125,140: those are the legitimate reasons.
- If this is your only job and you earn under £100,000, contact HMRC or your employer. Any overpaid tax is refunded once the code is corrected.
If you think it is wrong
- 1
Sign in to your Personal Tax Account. Under PAYE you can see what HMRC thinks you earn from each source and what is in your code, and you can correct most of it yourself.
Personal Tax Account (GOV.UK) - 2
If you would rather talk to someone, ring the Income Tax helpline on 0300 200 3300 with your National Insurance number to hand. Ask them to explain each line of your code and to send you a P2 if you have not had one.
Income Tax enquiries (GOV.UK) - 3
Once HMRC changes your code they send the new one to your employer or pension provider. Any tax you overpaid earlier in the year comes back automatically in your next pay on a cumulative code.