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Your tax code is used by your employer or pension provider to work out how much Income Tax to take from your pay or pension. HM Revenue and Customs (HMRC) will tell them which code to use.

Find your tax code

You can find your tax code:

• by checking your tax code for the current year online - you鈥檒l need to sign in to or create an online account

• on the HMRC app

• on your payslip

• on a 鈥楾ax Code Notice鈥� letter from HMRC if you get one

If you check your tax code online or in the HMRC app, you can also:

• find your tax code for previous tax years
• sign up for paperless notifications - this means HMRC will email you when your tax code changes

Your tax code is made up of numbers and letters.

HMRC will usually contact you to explain how they worked out your individual tax code if your tax code changes.

Check what your tax code means

You can use the to find out:

• what the numbers and letters in your tax code mean
• how much tax you will pay
• what you may need to do next

Depending on your circumstances, you may be asked about:

• your annual income, before any deductions
• any company benefits you get or have previously received
• the amount of State Pension you get each year

What the numbers mean

The numbers in your tax code tell your employer or pension provider how much tax-free income you get in that tax year.

HMRC works out your individual number based on your tax-free Personal Allowance and income you have not paid tax on (such as untaxed interest or part-time earnings). They also consider the value of any company benefits (such as a company car).

Example

What the letters mean

Letters in your tax code refer to your situation and how it affects your Personal Allowance.

If your tax code has 鈥榃1鈥� or 鈥楳1鈥� or 鈥榅鈥� at the end

These are emergency tax codes.

If your tax code has a 鈥楰鈥� at the beginning

Tax codes with 鈥楰鈥� at the beginning mean you have income that is not being taxed another way and it鈥檚 worth more than your tax-free allowance.

For most people, this happens when you鈥檙e:

• paying tax you owe from a previous year through your wages or pension
• getting benefits you need to pay tax on - these can be state benefits or company benefits

Your employer or pension provider takes the tax due on the income that has not been taxed from your wages or pension - even if another organisation is paying the untaxed income to you.

If your tax code ends in 鈥榃1鈥� or 鈥楳1鈥� or 鈥榅鈥� you鈥檙e on an emergency tax code. For example:

• 1257L W1 - used when you鈥檙e paid weekly

• 1257L M1 - used when you鈥檙e paid monthly

• 1257L X -聽 used if when you get paid varies

You may be put on an emergency tax code if HMRC does not get your income details in time after a change in circumstances such as:

• a new job
• working for an employer after being self-employed
• getting company benefits or the State Pension

Emergency tax codes are temporary. HMRC will usually update your tax code when you or your employer give them your correct details. This can take up to 35 days.

If your change in circumstances means you have not paid the right amount of tax, you鈥檒l stay on the emergency tax code until you鈥檝e paid the correct tax for the year.

Updating your details

Your employer can help you update your tax code by sending details about your previous income or pension to HMRC.

If you鈥檝e started a new job

Give your employer your P45 from your previous job. If you do not have a P45, your employer should ask you to complete a form to give details of any previous employments or benefits. This may be a 鈥榮tarter checklist鈥� form.

If you鈥檝e started working for an employer after being self-employed

Your employer should ask you to complete a form to give details about any of your previous employments or benefits. This may be a 鈥榮tarter checklist鈥� form.

If you鈥檝e started getting company benefits or the State Pension

Check your tax code online to make sure it includes the State Pension or company benefit. If they鈥檙e not included, update your details in the tax code online service or by contacting HMRC.

The emergency tax code will stay in place until the end of the tax year. This means you鈥檒l pay the right amount of tax for the current tax year. In the new tax year, HMRC should put you on a non-emergency tax code.

HMRC may update your tax code if:

• you start a new job
• you get taxable state benefits
• you start to get income from an additional job or pension
• your weekly State Pension amount changes
• your employer tells HMRC you have started or stopped getting benefits from your job
• you claim Marriage Allowance
• you claim expenses that you get tax relief on

You may also be put on an emergency tax code if you change jobs and HMRC does not get your income details in time.

In most cases, HMRC will automatically update your tax code when your income changes. They鈥檒l usually get this information from your employer.

If HMRC has the wrong information about your income, you may be given an incorrect tax code.

To correct your tax code, make sure HMRC has up-to-date details about your income.

Check what you need to do if you鈥檙e on an emergency tax code.

If you think your tax code is wrong

If you think your tax code is wrong, you can use the Check your Income Tax online service to:

• update your employment details
• tell HMRC about a change in income that may have affected your tax code

For example, you can:

• add company benefits
• add missing employers or income
• claim employment expenses
• update your estimated taxable income

HMRC may change your tax code as a result of the updates you make in the online service.

If you cannot use the online service

If you think your tax code is wrong and you cannot use the online service, you can contact HMRC.

After you update your details

HMRC will tell you if they change your tax code.

They will also tell your employer or pension provider that your tax code has changed.

Your next payslip should show:

• your new tax code

• adjustments to your pay if you were paying the wrong amount of tax

If you鈥檙e contacting HMRC on someone else鈥檚 behalf

If you need to tell HMRC about a change in someone else鈥檚 income (for example, because you鈥檙e their accountant) fill in a .

Get a tax refund or pay the tax you owe

If you鈥檝e paid too much or too little tax at the end of the tax year HMRC will send you either:

• a tax calculation letter (known as a 鈥楶800鈥�)

• a Simple Assessment letter