S1257L tax code
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 S1257L, Income Tax on £30,000.00 a year is £3,449.18, with £12,579.00 tax-free.
Income Tax a year
- S
- Your income or pension is taxed using the rates in Scotland.
- 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.
| Tax-free pay a year | £12,579.00 |
|---|---|
| A month | £1,048.25 |
| A week | £241.90 |
| Income Tax a month | £287.43 |
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 |
| Starter rate | £3,967.00 × 19% | £753.73 |
| Basic rate | £12,989.00 × 20% | £2,597.80 |
| Intermediate rate | £465.00 × 21% | £97.65 |
| Income Tax for the year | £3,449.18 | £3,449.18 |
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.
- Scottish starter rate: 19%. Source: HMRC: Rates and thresholds for employers 2026 to 2027. Checked 13 November 2026.
- Scottish starter rate band: taxable income it covers: £3,967 a year. Source: HMRC: Rates and thresholds for employers 2026 to 2027. Checked 13 November 2026.
- Scottish basic rate: 20%. Source: HMRC: Rates and thresholds for employers 2026 to 2027. Checked 13 November 2026.
- Scottish basic rate band: top of taxable income it covers: £16,956 a year. Source: HMRC: Rates and thresholds for employers 2026 to 2027. Checked 13 November 2026.
- Scottish intermediate rate: 21%. Source: HMRC: Rates and thresholds for employers 2026 to 2027. Checked 13 November 2026.
- Scottish intermediate rate band: top of taxable income it covers: £31,092 a year. Source: HMRC: Rates and thresholds for employers 2026 to 2027. Checked 13 November 2026.
Income Tax under S1257L, 2026 to 2027
| Pay a year | Income Tax a year | A month |
|---|---|---|
| £15,000.00 | £459.99 | £38.33 |
| £20,000.00 | £1,444.53 | £120.38 |
| £25,000.00 | £2,444.53 | £203.71 |
| £30,000.00 | £3,449.18 | £287.43 |
| £40,000.00 | £5,549.18 | £462.43 |
| £50,000.00 | £8,978.27 | £748.19 |
| £60,000.00 | £13,178.27 | £1,098.19 |
If you think your tax code is wrong, GOV.UK explains what to do. This gives information, not advice.