Tax code 0T: what it means

What 0T says

GOV.UK says 0T means your Personal Allowance has been used up, or you have started a new job and your employer does not have the details they need to give you a tax code.

GOV.UK's guidance for employers says that with a 0T code tax is deducted from all income and there is no Personal Allowance. It is used when an employee has not given the employer a P45 or enough details to work out a code, or when their Personal Allowance has been used up.

Letters in a tax code refer to your situation, and how it affects your tax-free Personal Allowance and the rates of tax you pay.

When the allowance is used up

The standard Personal Allowance is £12,570, which is the amount of income you do not have to pay tax on.

The Personal Allowance goes down by £1 for every £2 that your adjusted net income is above £100,000, so it is zero if your income is £125,140 or above. You do not get a Personal Allowance on taxable income over £125,140.

GOV.UK says K means you have income that you are not paying tax on which is more than your Personal Allowance.

GOV.UK says a tax code with a K means you have income or deductions which are higher than your tax-free Personal Allowance and are not already being taxed.

When a job is new

A new employer needs details before it can use a full code. Until it has them, a stand-in code can be used.

If you start a job and your new employer does not know your previous income details, GOV.UK says you may be put on an emergency tax code.

If a new employer does not have your previous income and tax details, you are paid using an emergency tax code. GOV.UK says this is usually temporary.

GOV.UK says that giving the P45 from your previous job to your new employer gives them your details and can help take you off the emergency tax code. If your previous employer did not give you a P45, you can ask them for one.

HMRC will usually update your tax code when it gets all your details from your new and previous employers, and send the code to you and your new employer. GOV.UK says this can take up to 35 days from when you start your job.

S0T and C0T

GOV.UK says S0T means your Personal Allowance (Scotland) has been used up, or you have started a new job and your employer does not have the details they need to give you a tax code.

GOV.UK says C0T means your Personal Allowance (Wales) has been used up, or you have started a new job and your employer does not have the details they need to give you a tax code.

GOV.UK's guidance for employers says S0T and C0T work like 0T for employees whose main home is in Scotland or Wales: tax is deducted from all income with no Personal Allowance, when the employee has not given a P45 or enough details to work out a code, or when their Personal Allowance has been used up.

• Scottish codesScottish rates and the S codes
• Welsh codesWelsh rates and the C codes

What happens afterwards

HMRC will usually contact you to explain how it worked out your individual tax code if your tax code changes.

If your tax code needs to change, HMRC will update it and tell you and your employer the new code within 15 working days.

If you have paid too much tax, GOV.UK says that when HMRC updates your tax code it checks whether it has all your income details for the tax year. If it does, it works out the difference and asks your employer or pension provider to refund it in your pay, which usually happens when they use your new tax code.

GOV.UK says you cannot get a refund until HMRC gets your income details from your employer, pension provider or benefits office. If you have changed jobs, giving the P45 from your previous job to your new employer can give HMRC the details it needs.

If the code looks wrong

HMRC usually updates your tax code using information it gets from your employer or pension provider. GOV.UK says that if your tax code is wrong, it is usually because HMRC has incorrect or missing information, and that to correct it you check and update the details HMRC has about you.

GOV.UK says using the online service is the quickest way to check and update your details: sign in to the Check your Income Tax online service, check your employment, pension, estimated taxable income, company benefit and expenses details, and update your details if there is anything wrong or missing.

GOV.UK says that if you have left a job and did not get a P45 from your previous employer, you can ask them for one, which can help to update your details.

If you think your tax code is wrong and you cannot use the online service, GOV.UK says you can contact HMRC. HMRC's Income Tax enquiries line is 0300 200 3300. The Income Tax enquiries line is open Monday to Friday, 8am to 6pm, and closed on bank holidays.

• Tax code notice (P2)The letter HMRC sends when your code changes

GOV.UK pages on this

• GOV.UK: What your tax code meansGOV.UK's page on what your tax code means: the numbers, the letters and a worked example.
• GOV.UK: If you think your tax code is wrongGOV.UK's page on what to do if you think your tax code is wrong.
• GOV.UK: If you have paid too much or too little taxGOV.UK's page on what happens if you have paid too much or too little tax.

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