Tax Code D0 Explained

Higher Rate — All income taxed at 40%

D0
All income taxed at 40%

What Does D0 Mean?

D0 means all your income from this job is taxed at the higher rate of 40%. This is usually for a second or third job when your total income puts you in the higher rate band.

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

CodeMeaning
1257L£12,570 personal allowance
BRAll income taxed at 20%
D0All income taxed at 40%
D1All income taxed at 45%
NTNo tax deducted
0TNo personal allowance
K-codesYou owe tax from elsewhere
W1 or M1Non-cumulative basis
S-prefixScottish income tax rates
C-prefixWelsh income tax rates

What D0 Means

Tax code D0 means all income from this employment is taxed at the higher rate of 40% with no Personal Allowance. This is used when your other employment income already exceeds the higher-rate threshold (£50,270).

When This Code Is Used

D0 is correctly applied to a second job when your primary employment salary already exceeds £50,270. If your main salary is £55,000 and you have a second job paying £10,000, the second job should be on D0. If D0 is applied to your only or main job, contact HMRC as this is likely incorrect.

Impact on Your Pay

On D0, 40% of every pound earned is deducted in income tax. A £500/month second income would yield only £300 after tax (plus NI). This reflects the fact that this additional income sits in the higher-rate band based on your total earnings across all jobs.

Check your expected take home matches your payslip

Salary calculator →

Learn more: Full guide to UK tax codes