UK Tax Code Checker 2022/23

The 2022/23 tax year ran from 6 April 2022 to 5 April 2023. During this period, the standard Personal Allowance was £12,570, which made 1257L the most common tax code for employees with a single job and no untaxed income.

The 1257L Tax Code in 2022/23

A tax code of 1257L meant you could earn £12,570 tax-free during the 2022/23 tax year. Any earnings above this were taxed at the applicable rates.

Common 2022/23 Tax Codes

• 1257L: Standard allowance of £12,570.
• BR: Basic Rate (20%) - all income taxed at 20%, usually for a second job.
• D0: Higher Rate (40%) - all income taxed at 40%.
• D1: Additional Rate (45%) - all income taxed at 45% (the threshold was £150,000).
• NT: No Tax - no income tax deducted.
• 0T: No Personal Allowance - often used for new starters.
• K Codes: Used when untaxed income exceeds your Personal Allowance.

2022/23 Scottish Tax Codes

Scottish tax codes started with an 'S'. For 2022/23, the rates were:

• S19% (Starter Rate): Over £12,570 to £14,732
• S20% (Basic Rate): Over £14,732 to £25,688
• S21% (Intermediate Rate): Over £25,688 to £43,662
• S41% (Higher Rate): Over £43,662 to £150,000
• S46% (Top Rate): Over £150,000

W1, M1 and X emergency codes

Emergency tax codes are often applied on a non-cumulative basis. This means your tax is calculated only on the pay you receive in the current period, ignoring what you earned or paid in tax earlier in the year.

• W1 (Week 1): Tax is calculated using only the current week’s earnings.
• M1 (Month 1): Tax is calculated using only the current month’s earnings.
• X: Often used by employers to denote emergency or non-cumulative treatment where the normal cumulative basis is unavailable.

These markers commonly appear when you start a new job without a P45, or while HMRC is in the process of updating your tax code. Once HMRC has your full pay history, they usually issue a cumulative code to balance any over or underpayments.

How to Check Your Tax Code

If you believe your tax code for the 2022/23 year was incorrect, you can check your past tax records via your Personal Tax Account on GOV.UK. HMRC usually calculates tax for the year after it ends (P800 tax calculation).