What Does 1257L Tax Code Mean? Emergency Codes Explained

Your tax code is used by your employer and HMRC to determine how much tax-free pay you are allocated in a tax year before Income Tax is withheld from your wages.

What Does 1257L Mean?

1257L is the standard tax code for most UK employees with one job and no untaxed income. The numbers '1257' represent your £12,570 tax-free Personal Allowance divided by 10. The letter 'L' means you are entitled to the standard personal allowance.

Common Emergency Tax Codes

• BR: Basic Rate (All income is taxed at a flat 20% with zero personal allowance; common on second jobs).
• 0T: Zero Personal Allowance (Used when no P45 is provided).
• W1 or M1: Week 1 / Month 1 emergency codes where tax is calculated non-cumulatively.