What Is the 1257L Tax Code?

Tax code 1257L is the standard UK tax code for 2026/27, giving you a Personal Allowance of £12,570 — the amount you can earn each year completely free of Income Tax. The number 1257 is your allowance divided by 10, and the letter L means the standard allowance applies with no adjustments.

What Each Part of 1257L Means

Who Gets Tax Code 1257L?

1257L is the default code for most UK employees with a single job, no taxable benefits, and no previous year tax debts. If you have company benefits (like a company car), owe tax from a previous year, or have untaxed income, HMRC will adjust your code accordingly.

Common Variations

• 1257L W1 or M1 — Emergency tax basis. Non-cumulative, often applied to new starters. Can cause overpayment.
• 1283L — You receive the Marriage Allowance transfer (+£252 extra allowance).
• 1007L — You transferred Marriage Allowance to your spouse (−£252 from your allowance).
• S1257L — Scottish taxpayer. Same allowance, Scottish Income Tax rates.
• C1257L — Welsh taxpayer.

When Does 1257L Change?

HMRC adjusts your code when your circumstances change — new job benefits, untaxed side income, or a marriage. You'll receive a PAYE Coding Notice (P2) by post or through your Personal Tax Account. Always check it: errors do occur and an incorrect code means overpaying or underpaying all year.