Tax code 1257L is the most common tax code in the UK. It tells your employer or pension provider that you can earn £12,570 a year tax-free, the standard Personal Allowance, before Income Tax starts. This guide explains what the 1257L tax code means, the emergency versions and how to check yours is right.
At a glance
- 1257L means you can earn £12,570 a year tax-free (£1,047.50 a month).
- L = standard Personal Allowance. S or C in front = Scottish or Welsh taxpayer.
- M1, W1 or X after it = emergency tax code (non-cumulative).
- Wrong code? Update your details in your HMRC account or app.
What does tax code 1257L mean?
- 1257 is your tax-free allowance divided by 10: £12,570.
- L means you get the standard Personal Allowance with no adjustments.
- S1257L means you pay Scottish Income Tax; C1257L means Welsh Income Tax (currently the same rates as England).
Your employer spreads the £12,570 across the year, so on monthly pay about £1,047.50 is tax-free each month. See GOV.UK: tax codes.
1257L tax code: how much tax you pay
| Salary | Income Tax a year | Income Tax a month |
|---|---|---|
| £15,000 | £486 | £40.50 |
| £25,000 | £2,486 | £207.17 |
| £35,000 | £4,486 | £373.83 |
| £50,000 | £7,486 | £623.83 |
For your full take-home pay after National Insurance and pension, use the monthly take home pay calculator.
Emergency tax codes: 1257L M1, W1 and X
If your code ends in M1 (month 1), W1 (week 1) or X, you are on an emergency or non-cumulative basis. Your employer gives you one month’s or one week’s allowance each payday but ignores what you have already earned or paid this tax year (GOV.UK: emergency tax codes).
This often happens when you start a new job without a P45, or start taking a pension. You may pay too much or too little tax for a while. Once HMRC sends your employer the right code, it usually sorts itself out. If you have left work, check with our tax rebate calculator.
Other common tax codes
| Code | What it means |
|---|---|
| BR | All income taxed at 20%, usually a second job |
| D0 | All income taxed at 40% |
| 0T | No tax-free allowance |
| NT | No tax taken |
| K codes | You owe tax or have benefits worth more than your allowance |
| 1383M / 1131N | Marriage Allowance received (M) or transferred (N) |
If you have more than one job or pension, usually only one gets tax code 1257L. The others normally get BR, so all their income is taxed at 20%.
When might 1257L be wrong?
- You have a company car or medical insurance, which should reduce your allowance.
- You earn over £100,000, when the allowance is tapered away.
- You owe tax from an earlier year, being collected through your code.
- You claim Marriage Allowance or work expenses.
- You have two jobs and the allowance is on the wrong one.
Check your code in your HMRC online account or the HMRC app and update your details there. Your employer cannot change your code without instructions from HMRC.
Will the 1257L code change?
The Personal Allowance has been frozen at £12,570 since April 2021 and is currently due to stay frozen until April 2031, so 1257L will remain the standard code for several years.
Frequently asked questions
What does the L in 1257L mean?
It means you get the standard tax-free Personal Allowance.
Is 1257L an emergency tax code?
Not on its own. It becomes an emergency code when followed by M1, W1 or X.
Why has my tax code changed from 1257L?
Usually because of a benefit in kind, unpaid tax, a second job or a Marriage Allowance claim. HMRC sends a letter explaining the new code.
What tax code is 1257L in Scotland?
S1257L. The allowance is the same, but Scottish Income Tax rates apply.