What does tax code 0T mean?
0T (zero-T) means no Personal Allowance is applied, but unlike BR your income is taxed through the normal 20% / 40% / 45% bands rather than all at one rate.
England, Wales & NI, 2026/27. We compare your code with the standard 1257L.
On this code
2026/27£0 of tax-free pay — less than the standard £12,570.
- Gross salary
- £35,000
- Income Tax
- −£7,000
- National Insurance
- −£1,794
Take-home a year
£2,184 a month
£26,206
Compared with the standard 1257L code.
Verified · 2026/2721 June 2026
Effective rate —
Marginal rate — on your next £1
What it's worth in real terms
Your salary has the spending power of — in 2025 money — the pound has lost — since then. A rise of — would just keep pace.
Inflation: ONS Consumer Prices Index, latest May 2026.
How this was calculated
For the 2026/27 tax year (England, Wales & Northern Ireland) we apply your tax-free Personal Allowance, the Income Tax bands, employee National Insurance, and any student-loan repayment — each traced to a dated gov.uk/HMRC source. A pension contribution comes off before Income Tax (and before National Insurance too, for salary sacrifice). Over £100,000 the Personal Allowance tapers away, which is why the marginal rate jumps to about 60%.
The full method and every source is on our methodology page.
Built & maintained by the Pay Packet team · methodology sourced from HMRC · last reviewed 21 June 2026. About our figures →
Who has the 0T code?
Often used when an employer has no details for you (a new job with no P45), when your allowance is fully used elsewhere, or once income passes £125,140 (where the allowance has gone).
Is 0T the right code for you?
If 0T is temporary because you started a new job, it usually corrects once HMRC has your details — and you can reclaim any overpayment. If it persists and you only have one job, query it with HMRC.
Not your code? Decode any code on the tax code checker, or browse all tax codes. If you think yours is wrong, contact HMRC — you can reclaim overpaid tax for the last four years.