Tax Code 0T Explained
Your Personal Allowance is zero and all income is taxed using the normal tax bands (20%, 40%, 45%). This applies when your allowance has been entirely used by another employer, when HMRC does not have enough information to give you a code, or when your income exceeds £125,140 and your Personal Allowance has been fully tapered away.
Updated for the 2025/26 tax year (6 April 2025 to 5 April 2026).
Code breakdown
- Tax code
- 0T
- Personal Allowance
- £0
- Region
- England, Wales, or Northern Ireland
- Suffix
- 0T
- Suffix meaning
- Zero Personal Allowance — all income is taxed using the standard rate bands.
Example: £30,000 salary
Estimated take-home pay with tax code 0T
- Gross salary
- £30,000
- Personal Allowance
- £0
- Taxable income
- £30,000
- Income tax
- -£6,000
- National Insurance
- -£1,394.4
- Annual take-home
- £22,605.6
- Monthly take-home
- £1,883.8
Why do I have tax code 0T?
Common reasons HMRC may have issued this tax code:
- • Your Personal Allowance has been fully used by another employer
- • HMRC does not have enough information to issue a proper code
- • Your income exceeds £125,140 and your Personal Allowance is fully tapered away
- • You started a new job without providing a P45
Think your tax code is wrong?
If tax code 0T does not match your circumstances, you may be paying too much or too little tax. You can:
- • Check your code in your Personal Tax Account on GOV.UK
- • Contact HMRC on 0300 200 3300 (Mon-Fri, 8am-6pm)
- • Use the HMRC app to view and update your tax code