0T Tax Code Meaning
The 0T tax code means your Personal Allowance has been used up or HMRC needs more information. Learn what it means for your pay.
What Does 0T Mean?
The 0T tax code indicates you have no Personal Allowance available for this income source. Unlike other emergency codes, 0T is cumulative, meaning it tracks your earnings across the full tax year. You'll pay tax on every pound earned, but at the correct rates for each tax band.
How 0T Tax Code Works
With a 0T code, you pay tax on all your income using the standard tax bands but without any tax-free allowance. You'll pay 20% on the first £50,270, 40% on earnings between £50,271 and £125,140, and 45% above that. The cumulative nature means if you've overpaid tax, it will be adjusted in future pay periods.
How 0T Affects Your Take-Home Pay
Example: £30,000 with 0T code
- Personal Allowance: £0
- Taxable income: £30,000
- Income Tax (20% basic rate): £30,000 × 20% = £6,000
- National Insurance: ~£2,724
- Total deductions: £8,724
Take-home pay: £21,276 per year (£1,773 per month)
When is 0T Tax Code Used?
- •You've started a new job without providing a P45
- •Your Personal Allowance has been used up by another job or pension
- •You have multiple jobs and HMRC has allocated your allowance elsewhere
- •HMRC needs more information to give you the correct tax code
- •You're earning over £125,140 and have lost your Personal Allowance
How to Check Your Tax Code
You can find your current tax code in several places:
- •Payslip: Look at the top of your monthly payslip
- •HMRC online: Sign in to your personal tax account at gov.uk
- •P60: Your end-of-year certificate from your employer
- •PAYE Coding Notice: Letter from HMRC when your code changes
Calculate Your Take-Home Pay
See exactly how 0T affects your salary with our free calculator