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

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.

Is it 0T or OT?

The code is zero-T, not the letter O. People often search "OT tax code" because the zero looks like an O on a payslip; both mean the same code.

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?

1. Check the code on your latest payslip.
2. Use HMRC's tax-code checker and the details in your Personal Tax Account.
3. If you have recently changed jobs, provide the P45 or complete the HMRC Starter Checklist with your employer.
4. 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.

What does 0T M1, 0T W1 or 0T X mean?

When W1 (week 1), M1 (month 1) or X follows a code, GOV.UK treats it as an emergency tax code. Your payroll then works out tax on each payday's pay on its own (non-cumulative), not on your pay so far this tax year.

So with 0T M1 every pound of that month's pay is taxed with no Personal Allowance, and any overpayment is not refunded through payroll each month the marker stays. Once HMRC sends a corrected code without the marker, the employer can usually put you back on a cumulative basis, and overpaid tax is normally refunded through payroll or after the tax year.

Some payslips show "0T 1"; this is usually the same non-cumulative marker shown differently, so check with your employer.

What does the T mean in a tax code?

GOV.UK says T means "your tax code includes other calculations to work out your Personal Allowance". In 0T, the 0 means no allowance is given at that source.

0T vs BR, D0, D1 and NT

In Scotland, codes start with S and use Scottish rates (SD0, SD1, SD2 for intermediate, higher and advanced rate); in Wales they start with C.

D0 is commonly used on a second job or pension when your other income already uses up the basic-rate band.

Source: GOV.UK: what your tax code means