Tax Code D0 Explained
All income from this job or pension taxed at 40% higher rate, with no allowance or basic rate band.
At a glance — D0
- Personal Allowance
- £0
- Region
- UK-wide (rUK / Wales)
- Cumulative?
- Yes
- Code type
- Flat-rate / special
What does D0 mean?
All your income from this job or pension is taxed at the higher rate of 40%.
How much tax will you pay on D0?
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 | £8,000 | 40.0% | £12,000 |
| £30,000 | £12,000 | 40.0% | £18,000 |
| £50,000 | £20,000 | 40.0% | £30,000 |
| £80,000 | £32,000 | 40.0% | £48,000 |
| £100,000 | £40,000 | 40.0% | £60,000 |
For Scottish / rUK side-by-side, or to model your own salary, student loan and pension contributions, use the tax code checker.
What you'll actually pay vs the standard code
D0 compared with 1257L — the standard code most single-job employees with no adjustments are on — at the same salary, 2025-26 rates.
| Annual salary | D0 tax | 1257L tax | Difference |
|---|---|---|---|
| £30,000 | £12,000 | £3,486 | +£8,514 |
| £50,000 | £20,000 | £7,486 | +£12,514 |
| £80,000 | £32,000 | £19,432 | +£12,568 |
Should you be on tax code D0?
D0 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.
Why you have this code
- A second job or pension is being taxed at 40% because your main income already uses your Personal Allowance and basic-rate band
- HMRC has been told your main employment already pushes you into higher-rate tax
How to fix it if D0 is wrong
- Check your current code in the HMRC app, your Personal Tax Account, or your latest P2 coding notice or payslip.
- New job with no P45? Ask your employer for a Starter Checklist — completing it correctly is what moves you off a temporary code.
- Not sure what your P45 figures mean, or already overpaid? See the P45 box-by-box guide to decode what your employer reported, or run the tax refund estimator to check what you might be owed.
- If HMRC agrees your code was wrong, most in-year corrections refund automatically through payroll; larger over- or underpayments are settled via a P800 calculation after the tax year ends.
Related tax codes
BR — Basic Rate
All income from this job or pension is taxed at the 20% basic rate, with no Personal Allowance. Usually a second job or pension.
D1 — Additional Rate
All income from this job or pension taxed at 45% additional rate. Typically a second income for a top-rate taxpayer.
NT — No Tax
No tax deducted at source. Usually applies to non-UK residents, some pension situations, or specific tax-treaty arrangements.
1257L — Standard
The default HMRC tax code for most UK employees — gives you the full £12,570 tax-free Personal Allowance.
FAQ
Can I stop the D0 tax code being applied?
Only if it is wrong — D0 is correct when a second income genuinely falls entirely within the higher-rate band. If your total income does not justify it, contact HMRC or complete a Starter Checklist to have it reviewed.
Is D0 always for a second job?
Almost always — D0 assumes your Personal Allowance and basic-rate band are fully used elsewhere, which is typical for a second job, pension, or other secondary income for a higher-rate taxpayer.
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.