Tax Code D0 Explained
All income from this source is taxed at the Higher Rate of 40%. No Personal Allowance is applied. This is used when your main employment already uses your Personal Allowance and basic rate band, and all income from this source falls into the higher rate band.
Updated for the 2025/26 tax year (6 April 2025 to 5 April 2026).
Code breakdown
- Tax code
- D0
- Personal Allowance
- £0
- Region
- England, Wales, or Northern Ireland
- Suffix
- D0
- Suffix meaning
- Higher Rate — all income taxed at 40%.
Example: £30,000 salary
Estimated take-home pay with tax code D0
- Gross salary
- £30,000
- Personal Allowance
- £0
- Taxable income
- £30,000
- Income tax
- -£12,000
- National Insurance
- -£1,394.4
- Annual take-home
- £16,605.6
- Monthly take-home
- £1,383.8
Why do I have tax code D0?
Common reasons HMRC may have issued this tax code:
- • You have a second income source and your basic rate band is fully used
- • Your main job uses both your Personal Allowance and basic rate band
- • All income from this source falls into the higher rate band
Think your tax code is wrong?
If tax code D0 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