0T tax code: what it means
0T means you get no tax-free pay from this job: GOV.UK says your Personal Allowance has been used up, or you've started a new job and your employer doesn't have the details they need to give you a tax code. All your pay from the job is taxed, starting at 20%.
See how much more tax 0T takes than 1257L on the same pay.
Work out take-home on 0THow 0T differs from BR
Both give no tax-free pay. BR taxes every pound at 20%. 0T uses the normal bands, so pay above the basic-rate band for the period is taxed at 40% and 45%.
Example: £1,000 in month 1 on 0T is taxed £200.00. On 1257L the same pay would have no income tax, because it's below the £1,048.26 tax-free amount.
What to do
- New job: give your employer your P45, or complete a starter checklist.
- Otherwise, check your code in your HMRC online account and update your details.
Questions
Is 0T an emergency tax code?
Not by itself. It's a normal code with no allowance. If it ends in W1, M1 or X it's also on an emergency basis.
Sources
- GOV.UK — Tax codes: what your tax code means
- HMRC — Specification for PAYE Tax Table Routines, version 24.0
Official sources checked 24 September 2026. This guide explains how pay documents work; it is not tax or legal advice.