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
| 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 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