Tax Code NT Explained
No tax deducted at source. Usually applies to non-UK residents, some pension situations, or specific tax-treaty arrangements.
At a glance — NT
- Personal Allowance
- N/A
- Region
- UK-wide (rUK / Wales)
- Cumulative?
- Yes
- Code type
- Flat-rate / special
What does NT mean?
You are not paying any tax on this income. This may apply if you are a non-UK resident or have specific tax arrangements.
How much tax will you pay on NT?
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 | £0 | 0.0% | £20,000 |
| £30,000 | £0 | 0.0% | £30,000 |
| £50,000 | £0 | 0.0% | £50,000 |
| £80,000 | £0 | 0.0% | £80,000 |
| £100,000 | £0 | 0.0% | £100,000 |
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
NT compared with 1257L — the standard code most single-job employees with no adjustments are on — at the same salary, 2025-26 rates.
| Annual salary | NT tax | 1257L tax | Difference |
|---|---|---|---|
| £30,000 | £0 | £3,486 | −£3,486 |
| £50,000 | £0 | £7,486 | −£7,486 |
| £80,000 | £0 | £19,432 | −£19,432 |
Should you be on tax code NT?
NT is rare. It is typically valid for non-UK residents under a tax treaty, seafarers under the Seafarers' Earnings Deduction, or specific pension arrangements. If you are a UK-resident employee, NT is almost always wrong — contact HMRC.
Why you have this code
- You are not UK tax resident under the terms of a double taxation treaty
- You qualify for the Seafarers’ Earnings Deduction
- A specific pension or trust arrangement HMRC has authorised as tax-free at source
How to fix it if NT 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.
D0 — Higher Rate
All income from this job or pension taxed at 40% higher rate, with no allowance or basic rate band.
D1 — Additional Rate
All income from this job or pension taxed at 45% additional rate. Typically a second income for a top-rate taxpayer.
1257L — Standard
The default HMRC tax code for most UK employees — gives you the full £12,570 tax-free Personal Allowance.
FAQ
Who is eligible for the NT tax code?
NT is rare and only issued by HMRC directly — typically to non-UK residents under a tax treaty, qualifying seafarers, or specific pension/trust arrangements. UK-resident employees should not normally be on NT.
Will I owe tax later if I am on NT now?
If NT was correctly issued, no — it means HMRC has confirmed no tax is due at source. If you are UK-resident and unsure why you have NT, contact HMRC to check it is not an error.
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.