Emergency Tax Codes: What Went Wrong and When You Get It Back
W1, M1 and X codes, why a new job triggers them, and the difference between an emergency code and a wrong one.
W1, M1 or X after your tax code means it is being operated on a non-cumulative basis. You get one period's worth of allowance and band with no reference to what you have already earned, which is why a new job frequently over-deducts.
It is a holding position rather than a penalty, and it is what HMRC uses when it does not yet have enough information about your year. Once a cumulative code is issued, any over-deduction comes back through your pay automatically.
Which codes mean what
| Code | What it means |
|---|---|
| L | The standard tax-free Personal Allowance. |
| M | You have received 10% of your partner's Personal Allowance through Marriage Allowance. |
| N | You have given 10% of your Personal Allowance to your partner. |
| T | Your code includes other calculations - most often the taper that removes your allowance above GBP 100,000. |
| 0T | No Personal Allowance at all. Every pound is taxed, starting at the basic rate. |
| BR | All of this income is taxed at the basic rate. Usually a second job. |
| D0 | All of this income is taxed at the higher rate. |
| D1 | All of this income is taxed at the additional rate. |
| D2 | Scotland only. All of this income is taxed at the top rate. |
| NT | No tax is deducted from this income. |
| K | Untaxed income or benefits are worth more than your allowance, so the code adds notional pay rather than taking it away. Tax can never take more than half your pay in a period. |
When to actually do something
If an emergency code has not resolved after three payslips, that usually means a missing starter declaration rather than anything complicated. Your personal tax account on GOV.UK will show what HMRC thinks your circumstances are, and it is normally fixable from there.
Your employer cannot change your code on your say-so. They must operate the code HMRC issues, which is why complaining to payroll rarely helps and contacting HMRC does.
Questions people actually ask
What is an emergency tax code?
Do I get emergency tax back?
The numbers this sits on
| Salary | Income tax | National Insurance | Take-home | A month | Effective rate |
|---|---|---|---|---|---|
| £25,000 | £2,486 | £994 | £21,520 | £1,793 | 13.9% |
| £35,000 | £4,486 | £1,794 | £28,720 | £2,393 | 17.9% |
| £45,000 | £6,486 | £2,594 | £35,920 | £2,993 | 20.2% |
| £60,000 | £11,432 | £3,210 | £45,358 | £3,780 | 24.4% |
| £85,000 | £21,432 | £3,710 | £59,858 | £4,988 | 29.6% |
| £110,000 | £33,432 | £4,210 | £72,358 | £6,030 | 34.2% |
Every figure in that table is computed from the published 2026/27 rates by the same engine that runs the calculators on this site, so a number in an article and a number in a calculator can never drift apart. National Insurance uses the statutory period thresholds real payroll uses, which is why these figures reconcile with a payslip rather than nearly reconciling with one.
| Salary | England, Wales, NI | Scotland | With a Plan 2 loan | Keep from the next £1,000 |
|---|---|---|---|---|
| £28,000 | 28.0% | 28.0% | 28.0% | £720.00 |
| £40,000 | 28.0% | 29.0% | 37.6% | £720.00 |
| £52,000 | 42.0% | 44.0% | 51.6% | £580.00 |
| £65,000 | 42.0% | 44.0% | 50.4% | £580.00 |
| £105,000 | 62.0% | 69.5% | 70.4% | £380.00 |
| £130,000 | 47.0% | 50.0% | 56.6% | £530.00 |
Work it out for yourself
- Take-home pay calculatorThe main calculator, all four UK nations.
- Pay rise calculatorWhat a raise really adds.
- Salary sacrificeWhat you are trading.
- Tax code checkerWhat each letter and prefix does.
Figures on this page are for the 2026/27 tax year (6 April 2026 to 5 April 2027) and were last checked on 29 August 2026. Every rate we use is listed on the sources page.