Emergency tax codes
The numbers tell your employer or pension provider how much tax-free income you get from them in this tax year: your allowance with its last digit dropped. It gives £12,579.00 of tax-free pay a year.
Meaning from GOV.UK; 2026 to 2027 rates from HMRC, checked 13 November 2026.
Result
Under tax code 1257L M1, Income Tax on £30,000.00 a year is £3,484.20, with £12,579.00 tax-free.
Income Tax a year
- 1257
- The numbers tell your employer or pension provider how much tax-free income you get from them in this tax year: your allowance with its last digit dropped.
- L
- You're entitled to the standard tax-free Personal Allowance.
- M1
- You're on an emergency tax code: your tax is worked out on what you're paid in that week or month only, as if you were paid that every week or month of the year.
| Tax-free pay a year | £12,579.00 |
|---|---|
| A month | £1,048.25 |
| A week | £241.90 |
| Income Tax a month | £290.35 |
Show the workings
| Step | Sum | Answer |
|---|---|---|
| Tax-free pay from code 1257L | 1257 × 10 + 9 | £12,579.00 |
| Taxable pay | £30,000.00 − £12,579.00 | £17,421.00 |
| Basic rate | £17,421.00 × 20% | £3,484.20 |
| Income Tax for the year | £3,484.20 | £3,484.20 |
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
- Range of allowances each tax code number covers: £10. Source: HMRC PAYE Manual PAYE11065: suffix codes, calculating the number. Checked 13 November 2026.
- Basic rate of Income Tax (England, Wales and Northern Ireland): 20%. Source: HMRC: Rates and thresholds for employers 2026 to 2027. Checked 13 November 2026.
- Basic rate band: taxable income it covers (England, Wales and Northern Ireland): £37,700 a year. Source: HMRC: Rates and thresholds for employers 2026 to 2027. Checked 13 November 2026.
Income Tax under 1257L, 2026 to 2027
| Pay a year | Income Tax a year | A month |
|---|---|---|
| £15,000.00 | £484.20 | £40.35 |
| £20,000.00 | £1,484.20 | £123.68 |
| £25,000.00 | £2,484.20 | £207.02 |
| £30,000.00 | £3,484.20 | £290.35 |
| £40,000.00 | £5,484.20 | £457.02 |
| £50,000.00 | £7,484.20 | £623.68 |
| £60,000.00 | £11,428.40 | £952.37 |
Why you might be on an emergency code
GOV.UK says you can be put on one when you start a new job and your employer does not have your previous details, or when you start getting company benefits or the State Pension. Giving your new employer your P45 can help. HMRC usually updates your code once it has your details, which can take up to 35 days. Read GOV.UK's guide.
If you think your tax code is wrong, GOV.UK explains what to do. This gives information, not advice.