What tax code 0T actually means
Zero allowance, but normal bands: 20%, then 40%, then 45% — from the very first pound you earn.
0T means you get no personal allowance against this income, but unlike BR the normal progressive bands still apply — 20% on the first £37,700 of taxable pay, then 40%, then 45%. On £30,000 it deducts £6,000.00; on £60,000, £16,460.00. It usually appears when HMRC has no starter information for you, or when your allowance is genuinely used up or tapered away.
- Personal allowance
- £0 against this income
- Applies in
- England, NI & Wales (S0T uses Scottish bands)
- Calculation
- Cumulative or W1/M1
See this salary on a different tax code → (opens the main calculator pre-filled with 0T)
What does 0T mean?
0T is the "no allowance, but do the bands properly" code. Below £37,700 of pay it behaves identically to BR — a flat 20%. The difference shows above that: 0T moves into 40% and 45% where BR keeps deducting 20%, so HMRC prefers 0T when the income is large or unknown.
There are two very different reasons to have it. Administrative: you started a job with no P45 and no starter checklist, so payroll can't justify giving you an allowance. Structural: you genuinely have no allowance left — either it's allocated to other income, or your income is over £125,140 and the taper has removed it entirely. The first kind should be fixed; the second kind is correct.
When you’ll see 0T
- You started a new job without a P45 or completed starter checklist.
- Your income is above £125,140, so your personal allowance has fully tapered away.
- Your allowance is fully allocated against another job or pension.
- A one-off payment after leaving a job (post-P45 payments use 0T W1/M1).
0T vs other common codes
| Code | Personal allowance | How income is taxed |
|---|---|---|
| 1257L | £12,570 | Standard bands after the allowance |
| BR | £0 | Flat 20% on everything |
| 0T | £0 | Normal bands from the first pound |
| D0 | £0 | Flat 40% on everything |
0T questions, answered
Related tax codes
1257L
The standard code for 2025/26 — a £12,570 tax-free personal allowance, applied evenly across the year.
Decode itEmergency tax (W1/M1/X)
Usually a 1257L code with a W1, M1 or X suffix — each payday taxed in isolation until HMRC confirms your details.
Decode itBR
Basic Rate on everything: 20% from the first pound, no personal allowance — normal for second jobs and pensions.
Decode itScottish tax codes (S)
An S at the front of your code means Scottish rates: six bands from 19% to 48% in 2025/26.
Decode itK codes
The code that works in reverse: instead of tax-free pay, a K code adds to your taxable income.
Decode itW1 / M1 / X
Suffixes, not codes: W1 (weekly), M1 (monthly) and X switch off the year-to-date calculation.
Decode itNot sure this is the right code for you?
Don’t take our word for it — HMRC holds the code they’ve actually issued for each of your jobs, and you can check it in two minutes.
Sources: tax codes — gov.uk · income tax rates · Scottish income tax