Tax Code D1 Explained
All income from this source is taxed at the Additional Rate of 45%. This is rare and used when all income from this source falls above £125,140 in the additional rate band.
Updated for the 2025/26 tax year (6 April 2025 to 5 April 2026).
Code breakdown
- Tax code
- D1
- Personal Allowance
- £0
- Region
- England, Wales, or Northern Ireland
- Suffix
- D1
- Suffix meaning
- Additional Rate — all income taxed at 45%.
Example: £30,000 salary
Estimated take-home pay with tax code D1
- Gross salary
- £30,000
- Personal Allowance
- £0
- Taxable income
- £30,000
- Income tax
- -£13,500
- National Insurance
- -£1,394.4
- Annual take-home
- £15,105.6
- Monthly take-home
- £1,258.8
Why do I have tax code D1?
Common reasons HMRC may have issued this tax code:
- • You have multiple income sources and all lower bands are used
- • All income from this source falls into the additional rate band (over £125,140)
- • This is very rare and usually applies to high earners with multiple employments
Think your tax code is wrong?
If tax code D1 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