Tax Code 0T Explained
No Personal Allowance — typically assigned when HMRC does not have enough information. Income taxed from £0 through normal bands.
At a glance — 0T
- Personal Allowance
- £0
- Region
- UK-wide (rUK / Wales)
- Cumulative?
- Yes
- Code type
- Flat-rate / special
What does 0T mean?
Your Personal Allowance has been used up or you have not provided enough information for your employer to work out your tax code. You still get the benefit of the basic and higher rate bands.
How much tax will you pay on 0T?
Annual income tax HMRC would deduct on 2025-26 rates for a range of salaries, assuming the full year on this code. National Insurance is additional and the same across the UK.
| Annual salary | England / Wales / NI — income tax | Effective rate | Take-home (pre-NI) |
|---|---|---|---|
| £20,000 | £4,000 | 20.0% | £16,000 |
| £30,000 | £6,000 | 20.0% | £24,000 |
| £50,000 | £12,460 | 24.9% | £37,540 |
| £80,000 | £24,460 | 30.6% | £55,540 |
| £100,000 | £32,460 | 32.5% | £67,540 |
For Scottish / rUK side-by-side, or to model your own salary, student loan and pension contributions, use the tax code checker.
Should you be on tax code 0T?
0T usually applies to a second job, pension or one-off payment. If you only have one source of income, you almost certainly should be on 1257L (or the S / C equivalent), so contact HMRC to correct it.
Related tax codes
580T — T Code £5,800 Allowance
T code — Personal Allowance is £5,800, typically applied when HMRC needs to review your allowance (e.g. high-income PA taper, split allowances, other adjustments).
1257L — Standard
The default HMRC tax code for most UK employees — gives you the full £12,570 tax-free Personal Allowance.
S1257L — Scottish Standard
The Scottish version of the standard code. Same £12,570 allowance, but Scottish tax bands (19% / 20% / 21% / 42% / 45% / 48%) apply.
C1257L — Welsh Standard
The Welsh version of the standard code. Full £12,570 allowance with Welsh (rUK-aligned) rates.
Check your own code: enter any HMRC tax code into the free tax code checker — it decodes the letters and number, shows your Personal Allowance, and estimates your take-home using 2025-26 or 2026-27 rates.
For the full plain-English guide to every UK tax code letter, prefix and suffix, see UK Tax Codes Explained 2026-27.
Sources
Tax code rules from gov.uk/tax-codes. Income tax rates from HMRC. Effective tax figures computed live from central configuration — correct for 2025-26.