Is tax code 0T the same as emergency tax?

Not necessarily. HMRC identifies W1, M1 and X as emergency tax-code markers. 0T means no Personal Allowance is applied at that income source; check why it has been used in your individual record.

How long does it take HMRC to change my tax code from 0T?

Timescales depend on the information HMRC needs. Check the details through HMRC's online services and contact HMRC if the record is not right rather than relying on a fixed timescale.

Can my employer change my tax code without HMRC?

Your employer must operate PAYE correctly using the information and notices available to them. Give them a P45 or Starter Checklist where relevant, and use HMRC's services to correct information held by HMRC.

What if I have two jobs and one is on 0T?

More than one job or pension can affect how HMRC allocates an allowance and rate bands. Check each income source in your Personal Tax Account and ask HMRC to review it if the allocation is not right.

Does tax code 0T affect my National Insurance?

No. National Insurance is calculated separately on each job's gross pay using the NI thresholds. Your tax code has no effect on NI.

Will I get a refund for tax I overpaid while on 0T?

A tax code does not establish an overpayment on its own. Once HMRC has the correct income and tax information, it can calculate the position. Check the record and keep supporting PAYE documents.

What does tax code 0T mean? (UK 2026)

Quick answer

0T means no Personal Allowance is applied at that income source

It can be used when an allowance has been used up or an employer lacks PAYE details

0T and BR have different meanings and should not be treated as interchangeable

Use HMRC's tax-code checker and Check your Income Tax service to verify the record

Give a new employer your P45 or complete the Starter Checklist where appropriate

Steps

1Check your payslip, your current tax code is printed near your gross pay

2Check the code against HMRC's tax-code checker and the details in your Personal Tax Account

3If you have changed jobs, provide your P45 or complete the HMRC Starter Checklist where appropriate

4Update HMRC if the income or employment details are wrong

5Keep your payslips, P45 and P60 while the record is being checked

What is tax code 0T?

Tax code 0T means your employer or pension provider is not giving you a Personal Allowance through that source of income. HMRC says it can be used when your allowance has been used up or when a new employer does not have the details it needs to issue a different code.

It does not, by itself, show whether your total tax bill is right. The amount deducted depends on your pay, other income, the tax bands that apply and the information held by HMRC.

Why might I have a 0T code?

Your Personal Allowance has been used up. This may be relevant where income is high or an allowance has been adjusted.
You have started a job and your employer lacks PAYE details. Give them your P45 if you have one. If you do not, they should use the HMRC Starter Checklist.
You have more than one job or pension. HMRC may allocate the allowance and rate bands between sources differently. BR, D0 and D1 are separate codes with different meanings.

A 0T code can be appropriate, so check it against your circumstances before asking an employer to change anything.

How is 0T different from BR?

HMRC explains that 0T uses the tax rates that apply as your pay increases, without a Personal Allowance. BR taxes all pay from that job or pension at the basic rate. Which is appropriate depends on the full PAYE record, not just the amount on one payslip.

What should I do if I think 0T is wrong?

Check the code on your latest payslip.
Use HMRC's tax-code checker and the details in your Personal Tax Account.
If you have recently changed jobs, provide the P45 or complete the HMRC Starter Checklist with your employer.
If the information is not right, update it through HMRC's Check your Income Tax service or contact HMRC. Keep your payslips and P45/P60.

Is 0T an emergency tax code?

Not necessarily. GOV.UK identifies the W1, M1 and X markers as emergency tax-code markers. A 0T code describes no Personal Allowance at that income source; it may be used on a non-cumulative basis in some payroll situations, but the reason needs checking in the individual record.

Read our emergency tax-code guide for W1, M1 and X, or our 1257L guide for the usual single-job code.

Need help understanding your tax position?

If your PAYE code, other income or Self Assessment position does not line up, we can help you understand the records and next steps.

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Key terms

Tax code

A combination of numbers and letters HMRC issues to your employer or pension provider. It tells them how much of your income to leave untaxed before applying income tax through PAYE.

Personal allowance

The amount you can earn each tax year before paying income tax. For 2026/27 it's £12,570. The standard tax code 1257L embeds this as £12,570 (the L means 'standard allowance').

Starter checklist (formerly P46)

A form for a new employee who cannot provide a P45 in the circumstances set out by HMRC. It gives the employer PAYE information to use for the new employment.

Cumulative basis

A PAYE basis that takes account of pay and tax earlier in the tax year. W1, M1 and X are the HMRC markers for emergency tax-code treatment.