What Does 0T Mean?
0T means HMRC hasn't allocated any personal allowance to this income. This can happen if your total allowances have been used elsewhere, or if HMRC doesn't have enough information. Your income is taxed progressively through all bands but with no tax-free amount.
Is My Tax Code Correct?
If you think your tax code is wrong, you can check it on your payslip, through your HMRC online account, or by calling HMRC on 0300 200 3300. A wrong tax code means you're paying too much or too little tax.
All Common Tax Codes
| Code | Meaning |
|---|---|
| 1257L | £12,570 personal allowance |
| BR | All income taxed at 20% |
| D0 | All income taxed at 40% |
| D1 | All income taxed at 45% |
| NT | No tax deducted |
| 0T | No personal allowance |
| K-codes | You owe tax from elsewhere |
| W1 or M1 | Non-cumulative basis |
| S-prefix | Scottish income tax rates |
| C-prefix | Welsh income tax rates |
What 0T Means
Tax code 0T means no Personal Allowance is applied. This can occur when your allowance has been used up by adjustments (benefits in kind, tax owed), when HMRC does not have enough information, or as an emergency code when starting new employment without a P45.
When This Code Is Used
0T is sometimes applied as an emergency measure and results in progressive taxation through all bands (20%, 40%, 45%) based on your total earnings. If you are on 0T and believe you should have a Personal Allowance, provide your P45 to your employer or contact HMRC. This code can result in significant overpayment of tax.
Impact on Your Pay
On 0T with a £30,000 salary, you pay approximately £6,000 in income tax — compared to £3,486 on the standard 1257L code. That is £2,514/year overpaid. If corrected during the tax year, excess tax is refunded through your payslip. If corrected after the tax year, HMRC issues a P800 refund.
Check your expected take home matches your payslip
Salary calculator →Learn more: Full guide to UK tax codes