What does tax code D1 mean?
D1 taxes everything from this source at the additional rate of 45%, with no allowance.
England, Wales & NI, 2026/27. We compare your code with the standard 1257L.
On this code
2026/27All of this income is taxed at the additional rate (45%) (code D1).
- Gross salary
- £35,000
- Income Tax
- −£15,750
- National Insurance
- −£1,794
Take-home a year
£1,455 a month
£17,456
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 D1 code?
A second job or pension for someone whose other income already uses up the basic and higher-rate bands (total income over £125,140).
Is D1 the right code for you?
Right only if your other income is already taxed at the additional rate. Otherwise D1 over-taxes this income and is worth querying 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.