Tax Code Emergency Explained

An emergency tax code is a temporary code used when your employer or pension provider doesn't have full details of your income. GOV.UK says you're on one if your code ends in W1 (weekly), M1 (monthly) or X, or shows NONCUM. In 2026/27 the usual emergency code is 1257L W1/M1, but new starters can also be given BR or 0T non-cumulative depending on the starter checklist.

Tax-free allowance implied by this code: £12,570 a year (£1,047.50 a month).

How your pay is taxed on Emergency

How much emergency tax depends on which code you get. Example on £2,500 a month (England): 1257L M1 = about £290.50 a month (the same as normal if you've worked all year, more if you had gaps); BR = £500 a month; 0T M1 = £500 a month (and 40% on monthly pay above £3,141.66). For a new starter the code depends on the PAYE starter checklist: Statement A (first job since 6 April, no other income) → 1257L; Statement B (only job now, but had another since April) → 1257L M1/W1; Statement C (another job or pension) → BR; no checklist and no P45 → 0T non-cumulative.

Tax-free allowance from this code£12,570Cumulative

Income tax with this code	£3,486
Income tax with standard 1257L	£3,486
Difference per month	£0.00

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Why you might have this code

You started a new job without a P45 from your last employer.
You started receiving company benefits or the State Pension during the year.
You started a job after a gap, or after being self-employed.
HMRC hasn’t yet sent your employer your correct tax code.

What to do

Give your new employer your P45, or complete the PAYE starter checklist accurately.
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.
GOV.UK says it usually takes up to 35 days to be moved off an emergency code. If it hasn’t happened, update your details or contact HMRC.
Overpaid emergency tax is refunded through payroll once you are on a normal code, or after 5 April by P800.

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

Emergency tax on weekly pay in 2026/27

Weekly payslips are the easiest place to check emergency tax yourself. On 1257L W1 you get £241.73 a week tax-free and £725.00 a week of basic-rate band. BR charges 20% on everything. 0T W1 gives no tax-free pay and only £725.00 a week at 20% before 40% applies.

Weekly pay	1257L W1	BR	0T W1
£300	£11.65	£60.00	£60.00
£500	£51.65	£100.00	£100.00
£800	£111.65	£160.00	£175.00

Emergency codes in Scotland

HMRC’s PAYE Manual says the same emergency code is used for everyone in the UK regardless of where they live, so a Scottish new starter can begin on plain 1257L M1 or W1. Once HMRC issues an S code on a month 1 basis (S1257L M1), payroll applies one-twelfth of each Scottish band: £330.58 a month at the 19% starter rate, then the basic and intermediate bands, and the 42% higher rate above £2,591.00 of taxable pay a month. On £2,500 a month, S1257L M1 deducts £287.59, compared with £290.50 on 1257L M1 in England.

What your new employer does with your P45

A P45 gives your new employer your previous code, your pay and tax so far this tax year, and your student loan status. With those figures they can usually continue your code on a cumulative basis from your first payday, which is the quickest way to avoid emergency tax.

If you have two P45s, the employer should use the one with the latest leaving date and give the other back to you.
If both have the same leaving date, the employer uses the one with the higher tax-free allowance (or the smaller K-code addition).
Employers can still ask you to fill in a starter checklist even if you hand over a P45.
If your previous employer didn’t give you a P45, ask them for it. GOV.UK says this can help take you off the emergency code.

Every route to an emergency-tax refund

Still employed: payroll refunds the overpayment when a cumulative code arrives. If you’re paid monthly, that is your next payday or the one after; if weekly, your third.
Out of work for 4 weeks or more, not on taxable benefits and with no works pension: claim during the year on form P50.
Emergency-taxed pension withdrawal: forms P55, P53Z or P50Z.
Otherwise: after 5 April HMRC sends a P800 between June and March. Refunds claimed online arrive within 5 working days; a cheque requested online takes up to 6 weeks.

What the starter checklist asks

If you don’t have a P45, the starter checklist decides which code you start on, so answer it carefully. It asks:

whether you’ve had another job or pension since 6 April
whether you’ve received Employment and Support Allowance, Jobseeker’s Allowance, Incapacity Benefit or Universal Credit since 6 April
your National Insurance number and start date
which student or postgraduate loan plan you’re on, if any

Frequently asked questions

How much is emergency tax in 2026/27?

On 1257L M1 you get £1,047.50 tax-free a month and pay 20% above that. On BR or 0T you pay at least 20% on every pound. On £2,500 a month that's £290.50 versus £500.

How long does emergency tax last?

Usually up to 35 days once HMRC has the details, per GOV.UK. Emergency codes for new benefits or State Pension can last until the end of the tax year.

Do I get emergency tax back?

Yes, if you overpaid. It usually comes back through payroll once your code is corrected, or HMRC refunds it after the tax year ends.

Is emergency tax higher than normal tax?

Not always. On 1257L M1 with steady pay all year it's the same. It's higher if you had unused allowance earlier in the year, or if you're on BR or 0T.

What tax code should I be on?

Most people with one job: 1257L (S1257L in Scotland, C1257L in Wales). A second job: usually BR or D0. Check HMRC's calculation in your personal tax account to see exactly why.

How much emergency tax is taken from weekly pay?

On 1257L W1, 20% of pay above £241.73 a week. On BR, 20% of everything. On 0T W1, 20% on the first £725.00 and 40% above.

I have two P45s. Which one does my employer use?

The one with the latest leaving date. If the dates are the same, they use the one with the higher allowance and give the other back to you.

Can I get emergency tax back before the year ends if I’ve stopped working?

Yes, with form P50 if you’ve been out of work for at least 4 weeks and aren’t claiming taxable benefits or getting a works pension.

Sources

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