Tax Code 1263L Explained

1263L means you have £12,630 of tax-free income this tax year – £60 more than the standard £12,570. HMRC has added an allowance on top of your Personal Allowance, most commonly tax relief for work expenses such as the £60 flat-rate allowance for cleaning a work uniform.

Tax-free allowance implied by this code: £12,630 a year (£1,052.50 a month).

How your pay is taxed on 1263L

Example (England, £30,000, 1263L): (£30,000 − £12,630) × 20% = £3,474 a year, about £289.50 a month – £1 a month (£12 a year) less than 1257L. Relief on £60 of expenses is worth £12 to a basic-rate taxpayer or £24 at 40%.

Tax-free allowance from this code£12,630Cumulative

Income tax with this code	£3,474
Income tax with standard 1257L	£3,486
Difference per month	-£1.00

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Why you might have this code

You claimed flat-rate expenses for uniform or work clothing (the standard rate for many jobs is £60).
You claimed relief on another small work expense or professional fee.

What to do

Check the code HMRC holds for you in your personal tax account (GOV.UK sign-in) or the HMRC app – it also shows how the number was worked out.
Compare it with the code on your latest payslip. If they differ, ask payroll whether they have applied HMRC’s latest notice.
If you’ve changed jobs and no longer have the expense, tell HMRC so the code is reduced.
You can backdate expense claims for up to four previous tax years.

See all tax codes or check your take-home with the UK salary calculator.

Exactly what 1263L tells you

Because HMRC drops the last digit of your net allowances, 1263L means HMRC has given you between £12,630 and £12,639. That is £60 to £69 more than the standard £12,570. The most common cause is the £60 flat-rate expense. HMRC’s list says anyone whose industry and job aren’t named can claim £60 a year for cleaning, repairing or replacing a uniform or specialist clothing.

Jobs on HMRC’s list at £60

Many jobs named on HMRC’s flat-rate expense list are set at exactly £60, which produces 1263L if nothing else is in your code. Examples include:

Food industry: all workers.
Police force: other police employees (not officers up to chief inspector, PCSOs or special constables).
Banks and building societies: uniformed doormen and messengers.
Building: labourers and navvies.
Aluminium, iron and steel, and several engineering trades: apprentices.

What 1263L is worth on your payslip

£60 of extra allowance saves £12 a year at 20% – £1.00 a month – or £24 at 40%. In Scotland, S1263L is worth £11.40 at the starter rate, £12.60 at the intermediate rate and £25.20 at the higher rate. You only get relief up to the tax you actually pay, so it’s worth nothing if your income is under your allowance.

Backdating is where the real money is. You can claim for the current tax year and the 4 previous years, so a basic-rate taxpayer who has never claimed could get about £48 back for past years, as well as the higher code for this year.

What the £60 actually covers

The £60 is not an allowance for buying work clothes. GOV.UK limits relief to the ongoing costs of things you need for the job:

Cleaning, repairing or replacing a uniform – clothing that identifies your occupation, as a nurse’s or police officer’s uniform does.
Cleaning, repairing or replacing specialist clothing such as overalls or safety boots, even if it doesn’t identify your job.
Repairing or replacing small tools you need for the work, such as scissors or an electric drill.
Not the initial cost of buying clothing for work – that part never qualifies.

When 1263L should be removed

Your employer starts paying for cleaning or replacing your uniform. If they pay all of it, you can’t claim.
Your employer offers free laundering and you choose not to use it.
You move to a job with no uniform or specialist clothing. Normal clothes don’t count, even if your employer specifies the colour or style.
Your employer provides PPE. You can’t claim tax relief on it.

Other flat-rate amounts and the codes they produce

If your job appears on HMRC’s list at a higher amount, your code should be higher than 1263L. With no other adjustments, the main flat-rate amounts give these codes in 2026/27:

Job on HMRC’s list	Flat rate	Code	Saving at 20%
Nurses, midwives, healthcare assistants and other listed NHS and care staff	£125	1269L	£25
Police officers up to chief inspector, and PCSOs	£140	1271L	£28
Uniformed fire fighters and fire officers	£80	1265L	£16
Agriculture: all workers	£100	1267L	£20
Airline cabin crew	£720	1329L	£144
Pilots, co-pilots and flight deck crew	£1,022	1359L	£204

If your employer pays part of the cost

HMRC’s guidance says to deduct what your employer pays from the flat rate. If your employer contributes £20 a year towards laundering, you can claim £40, not £60, and your code would be 1261L. You can claim using HMRC’s online service. If you file Self Assessment, the amount goes in box 18 of the employment pages (SA102) instead.

When the claim is worth nothing

If you earn less than £12,570 a year from all sources, you pay no tax to reduce, and the claim does nothing for that year.

Frequently asked questions

Is 1263L better than 1257L?

Yes, slightly – you get £60 more tax-free, saving £12 a year at 20%.

Why does HMRC give 1263L?

Most commonly for a uniform flat-rate expense claim. Check HMRC's breakdown in your personal tax account.

Is 1263L wrong?

Not if you claimed expenses. If you never claimed any, ask HMRC to review it to avoid an underpayment.

Will 1263L carry over to next year?

Usually yes, as long as the expense continues.

Do I need receipts to keep 1263L?

No. For a flat-rate expense you don’t send receipts. If you want relief on the exact amount you spent instead, you must send evidence.

I’m a nurse. Should my code be 1263L?

No. HMRC’s list gives nurses and many other healthcare staff a higher flat rate, so the code would usually be higher than 1263L. Check your job on the list.

Can I get 1263L in Scotland or Wales?

Yes – S1263L or C1263L. The extra allowance is the same; only the rate of saving differs in Scotland.

Does the £60 cover buying my first uniform?

No. Relief is for cleaning, repairing or replacing a uniform, specialist clothing or small tools. GOV.UK says the initial cost of buying clothing for work doesn’t qualify.

Which option do I pick in HMRC’s online claim?

For the flat rate, choose “Uniform, work clothing and tools” – no evidence needed. To claim what you actually spent, choose “Other expenses” and send copies of receipts.

How do I claim the £60 if I file a tax return?

Enter it in box 18 of the employment pages (SA102) of your Self Assessment return instead of using the online claim service.

How far back can I claim the uniform allowance?

For the current tax year and the 4 previous years. At the basic rate, that is worth £12 for each year you qualified.

Sources

Figures are taken from official government publications and were last reviewed on 2026-10-03.