What does the L in 1257L mean?

The L means you're entitled to the standard tax-free personal allowance. Other suffixes mean different things: M = you've received 10% of your partner's allowance (Marriage Allowance), N = you've given 10% of your allowance to your partner, T = HMRC needs to review your code, and BR / D0 / D1 mean no allowance (all income taxed at basic, higher, or additional rate respectively).

Is 1257L the same as the standard tax code?

For 2026/27, GOV.UK says 1257L is used for most people with one job or pension. It may not be right for every individual, so check it if you have more than one income source or a change in circumstances.

Why is my tax code 1257L? Am I being taxed correctly?

1257L is commonly used for one job or pension, but a code alone cannot confirm your whole tax position. Use HMRC's tax-code checker and Check your Income Tax service to verify the details held for you.

Will the 1257L tax code change for 2027/28?

Tax codes and allowances can change. Check the current GOV.UK guidance for the tax year concerned rather than relying on a previous year's code.

Can I have 1257L on two jobs?

HMRC allocates tax codes across jobs and pensions based on your circumstances. Check every source in your Personal Tax Account if you have more than one, and contact HMRC if the allocation is not right.

What's the difference between 1257L and 1257L W1/M1?

W1 and M1 are HMRC emergency tax-code markers. They mean tax is calculated for the current week or month rather than cumulatively. Check the code and your employment details with HMRC if you are unsure why they apply.

What does tax code 1257L mean? (UK 2026/27)

Quick answer

1257L is used for most people with one job or pension in 2026/27

The "1257" part means £12,570 of your annual income is tax-free

The "L" suffix means you qualify for the standard personal allowance

W1, M1 and X are emergency tax-code markers

More than one income source, benefits or other income can mean a different code is appropriate

Steps

1Open your most recent payslip, the tax code is printed near your gross pay

2Compare it with your P60 (issued by your employer after 6 April each year)

3Log in to your Personal Tax Account at gov.uk/personal-tax-account to confirm HMRC's view

4If you have more than one job, check each payslip, the allowance must only be applied once across all of them

5If anything looks wrong, call HMRC on 0300 200 3300 or request a code review via your Personal Tax Account

6Keep payslips, P45s and P60s while checking an issue

What does tax code 1257L mean?

For 2026/27, 1257L is the code HMRC says is used for most people with one job or pension. The number represents the standard Personal Allowance of £12,570; the L indicates the standard allowance.

A code alone cannot confirm that your tax is correct. HMRC can adjust codes for more than one income source, taxable benefits, other income or changes to an allowance.

What do the number and letter mean?

Code part	Meaning
1257	The standard £12,570 Personal Allowance, divided by 10.
L	Standard Personal Allowance.

GOV.UK has a complete list of tax-code letters, including M and N for Marriage Allowance, T where HMRC needs to review the code, and K where deductions are greater than the allowance.

When should I check 1257L?

You have more than one job or pension.
Your income, benefits or other taxable income have changed.
You have recently changed job and the code is marked W1, M1 or X.
Your payslip does not match the code in your Personal Tax Account.

HMRC's tax-code checker explains what each code means and the Check your Income Tax service lets you review the details HMRC holds.

What if I have a second job?

You have one Personal Allowance for the tax year, not one for each employer. HMRC will usually use a different tax code for another job or pension, so 1257L may be right for one income source but not both.

Read our tax on a second job guide for the PAYE, starter-checklist and self-employed-side-work boundaries.

What is the difference between 1257L and 1257L W1/M1?

W1 and M1 mean tax is worked out for the current week or month rather than cumulatively. GOV.UK describes W1, M1 and X as emergency tax-code markers. If you have recently changed jobs, provide your P45 where available or complete the Starter Checklist with your employer.

See our emergency tax-code guide for that specific question, and our 0T tax-code guide if no Personal Allowance is showing at an income source.

Need help with a wider tax position?

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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 of income that can be tax-free. For 2026/27, the standard Personal Allowance is £12,570.

Cumulative basis

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

Tax year

The UK tax year runs from 6 April to 5 April the following year. The 2026/27 tax year began 6 April 2026 and ends 5 April 2027.