NHS Tax Code Checker

For NHS staff looking at a tax code on a payslip or an HMRC letter: type the code to see what each part means, how much of your pay is tax-free and what tax it should produce. FrontlinePay is independent.

Short answer

The number in a tax code, with a zero added, is your tax-free pay for the year, so 1257L means £12,570. The letter says how that allowance is built (L is standard), BR, D0 and D1 tax everything at one rate and are usually for a second job, 0T gives no allowance, a K code adds pay to be taxed, and W1, M1 or X marks an emergency code. On £32,073 with the NHS pension taken off first, 1257L gives about £280.68 tax a month and BR about £490.18.

Your tax code

Tax code from your payslip or HMRC account

For example 1257L, S1257L, BR, D0, 0T or K475. Add W1 or M1 if it ends that way.

See the tax it implies (optional)

Gross pay for the year (£)

Your pay before tax, pension and National Insurance, for the whole year.

How often are you paid?

I pay into the NHS Pension Scheme, taken off before tax

What your code means

Type your tax code to decode it

You will see what each part means, how much pay is tax-free, and, if you add your pay, the tax it should produce.

Get a reminder to check your tax code each April

We will email when HMRC rates or NHS payroll changes could alter your code. Free, unsubscribe any time.

No spam. Unsubscribe with one click any time.

What each part of a tax code means

Part	Meaning (gov.uk)
Number	Tax-free pay for the year: drop the letter and add a zero. 1257 is £12,570.
L	The standard Personal Allowance.
M, N	You receive (M) or have transferred (N) 10% of the Personal Allowance through Marriage Allowance.
T	Your code includes other calculations to work out your allowance.
0T	Your allowance is used up, or you are in a new job and your employer lacks the details for a code.
BR, D0, D1	All income from this job or pension taxed at the basic, higher or additional rate. Usually used when you have more than one job or pension.
NT	No tax on this income.
K	Untaxed income or deductions above your allowance.
S, C prefix	Scottish or Welsh rates apply.
W1, M1, X, NONCUM	Emergency codes: tax on each week's or month's pay on its own.

What different codes do to the same salary

A Band 5 nurse on £32,073 in England who pays 8.3% into the NHS pension has £29,410.94 of taxable pay. The engine used across this site gives:

Code	Income tax a month	Income tax a year	Compared with 1257L
1257L	£280.68	£3,368.19	-
BR	£490.18	£5,882.19	+£2,514.00 a year
0T	£490.18	£5,882.19	+£2,514.00 a year
D0	£980.36	£11,764.38	+£8,396.19 a year
K475	£569.35	£6,832.19	+£3,464.00 a year

A wrong BR or 0T code on a main job costs this nurse about £2,514.00 a year until it is fixed, though overpaid tax can usually be recovered once the code is corrected. Our NHS tax codes guide explains why NHS staff end up on each code and how to put it right, and the NHS Payslip Checker compares a whole payslip against the expected figures.

How we calculate: method, assumptions and sources

Decoding. The wording follows the gov.uk guides "What your tax code means", "Emergency tax codes" and "K in your tax code", read on 19 October 2026. We recognise a number of up to four digits with a letter, S and C prefixes, 0T, BR, D0, D1, NT, K codes, and the suffixes W1, M1, X and NONCUM. The older letters P, Y and V are accepted but the current gov.uk guide does not list them, so we say to check them with HMRC.

Tax. The estimate comes from the shared pay engine: your pay less the NHS pension contribution for your tier (if ticked), less the code's tax-free amount, taxed with the 2026/27 income tax bands for England, Wales and Northern Ireland, or the Scottish bands for an S code. Flat-rate codes tax all pay at one rate. For K codes the amount is added to your pay before tax and we show the half-of-pay limit. Per-period tax is the annual figure divided by the number of pay periods.

Rounding. Tax-free pay is the code number times ten. HMRC's tables add nine pounds, which changes the yearly tax by less than two pounds. Payslips use cumulative figures through the year, so individual months can differ.

⚠What this tool cannot do

It cannot see what HMRC knows about you, so it cannot tell you whether your code is right, only what it means and what it implies. It does not model Marriage Allowance transfers beyond the letters, Personal Savings Allowance, underpayments collected through the code, or the Personal Allowance taper above £100,000. For anything involving your tax affairs, check your HMRC online account, or speak to HMRC or a qualified adviser.

Sources. gov.uk, tax codes, what your tax code means, emergency tax codes and K in your tax code. Last checked 19 October 2026. See our editorial policy.

Frequently asked questions

What does 1257L mean? +

It is the standard tax code for most people with one job or pension. The number is your tax-free pay for the year with the last digit replaced by a letter, so 1257 stands for £12,570, the Personal Allowance. L means you get that standard allowance.

What do the letters L, M, N and T mean? +

L is the standard Personal Allowance. M means you receive 10% of your partner's allowance through Marriage Allowance. N means you have transferred 10% of your allowance to your partner. T means your code includes other calculations to work out your allowance.

What does an S or C in front of my code mean? +

S means your income is taxed at Scottish rates, and C means Welsh rates. Variants include S0T, SBR and SD0 to SD3 for Scotland, and C0T, CBR, CD0 and CD1 for Wales. The calculator reads the prefix and prices S codes with the Scottish bands. It prices C codes with the England, Wales and Northern Ireland bands.

Why am I on BR on my second NHS job? +

BR means all the income from that job or pension is taxed at the basic rate with no tax-free allowance, which is usual when you have more than one job or pension. Your main job takes the allowance. If your main job does not use all of it, you can ask HMRC to share the allowance between the jobs.

What is a K code? +

A K code means you have income or deductions above your tax-free Personal Allowance that are not already being taxed, such as a company benefit, the State Pension, underpaid tax from an earlier year or more savings interest than your allowance. The tax-free amount is replaced by an amount added to your pay to be taxed, and your employer cannot take more than half of your pre-tax pay in tax under a K code.

What is an emergency tax code? +

A temporary code ending W1, M1 or X, or shown as NONCUM on some payslips. Tax is worked out on that week's or month's pay on its own, as if you earned the same every period, not on your year so far. It is usually used when a new employer lacks your previous pay and tax details, or when a benefit or the State Pension starts. HMRC typically updates the code within 35 days of starting a job, and you can claim a refund if you overpaid.

Is the tax figure exact? +

It is an estimate. We treat the tax-free amount as the code number times ten, whereas HMRC's tables add nine pounds, a difference of under two pounds a year of tax. We assume steady pay, standard income tax bands for 2026/27 and the NHS Pension taken before tax. A payslip also reflects the month's cumulative figures, so small differences are normal.

What should I do if my code is wrong? +

Check it in your HMRC online account or on a Tax Code Notice letter, then tell HMRC the correct details. If you have just started a job, give your employer your P45 if you have one. Our NHS tax codes guide has the steps and the common NHS causes.

Related tools and guides

NHS Tax Codes Explained

Why NHS staff end up on each code and how to fix it.

NHS Payslip Checker

Compare a whole payslip with the expected figures.

NHS Pay Calculator

Take-home pay for your band and point.

NHS Marriage Allowance Explained

What the M and N letters do.

NHS Student Loan Repayment Explained

Another deduction that shows on your payslip.

NHS Tax Relief Calculator

Claim back tax on uniform and fees.