For tax year 6 April 2026 to 5 April 2027
Understand a PAYE tax code
See what the supported letters, number, regional prefix and emergency marker mean. This code-only explainer does not estimate tax or decide whether HMRC has given you the right code.
What this explainer does not do
It does not estimate Income Tax, verify the deductions HMRC included, allocate an allowance between employments, or apply the K-code 50% deduction limit. Use HMRC’s checker for those tasks.
The numeric amount is the tax-free amount represented by that employment code. It may differ from your standard Personal Allowance because HMRC can adjust a code for untaxed income, benefits or other deductions.