D1 tax code
All your income from this job or pension is taxed at the additional rate (usually used if you've got more than one job or pension).
Meaning from GOV.UK; 2026 to 2027 rates from HMRC, checked 13 November 2026.
Result
Under tax code D1, Income Tax on £30,000.00 a year is £13,500.00.
Income Tax a year
- D1
- All your income from this job or pension is taxed at the additional rate (usually used if you've got more than one job or pension).
Show the workings
| Step | Sum | Answer |
|---|---|---|
| All pay at the additional rate | £30,000.00 × 45% | £13,500.00 |
| Income Tax for the year | £13,500.00 | £13,500.00 |
What this leaves out or assumes
- Worked out for the whole year, as payroll does when you're paid the same each month. An emergency code works each payday on its own, which can give a different total.
- Income Tax only: National Insurance and student loans also come off your pay.
Where the figures come from
- Additional rate of Income Tax (England, Wales and Northern Ireland): 45%. Source: HMRC: Rates and thresholds for employers 2026 to 2027. Checked 13 November 2026.
Income Tax under D1, 2026 to 2027
| Pay a year | Income Tax a year | A month |
|---|---|---|
| £15,000.00 | £6,750.00 | £562.50 |
| £20,000.00 | £9,000.00 | £750.00 |
| £25,000.00 | £11,250.00 | £937.50 |
| £30,000.00 | £13,500.00 | £1,125.00 |
| £40,000.00 | £18,000.00 | £1,500.00 |
| £50,000.00 | £22,500.00 | £1,875.00 |
| £60,000.00 | £27,000.00 | £2,250.00 |
If you think your tax code is wrong, GOV.UK explains what to do. This gives information, not advice.