Tax Code 1300L Explained

Your Personal Allowance is £13,009. You can earn up to this amount before paying income tax. You are entitled to the standard tax-free Personal Allowance.

Updated for the 2025/26 tax year (6 April 2025 to 5 April 2026).

Code breakdown

Tax code
1300L
Personal Allowance
£13,009
Region
England, Wales, or Northern Ireland
Suffix
L
Suffix meaning
You are entitled to the standard tax-free Personal Allowance.

Example: £30,000 salary

Estimated take-home pay with tax code 1300L

Gross salary
£30,000
Personal Allowance
£13,009
Taxable income
£16,991
Income tax
-£3,398.2
National Insurance
-£1,394.4
Annual take-home
£25,207.4
Monthly take-home
£2,100.62
See full £30,000 salary breakdown →

Why do I have tax code 1300L?

Common reasons HMRC may have issued this tax code:

Think your tax code is wrong?

If tax code 1300L does not match your circumstances, you may be paying too much or too little tax. You can: