Tax code D1: what it means

What D1 says

GOV.UK says D1 means all your income from this job or pension is taxed at the additional rate, usually used if you have more than one job or pension.

GOV.UK's guidance for employers says BR, D0 and D1 take tax from all income at the basic, higher and additional rate, and are for a second job or pension.

You get a tax code for each employment or pension you have.

The additional rate

The additional rate of Income Tax is 45% on taxable income over £125,140, for a person with the standard Personal Allowance in 2026 to 2027.

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.

The other flat-rate codes

BR, D0 and D1 are the flat-rate codes outside Scotland and Wales; Scotland and Wales have their own versions.

GOV.UK says BR means all your income from this job or pension is taxed at the basic rate, usually used if you have more than one job or pension.

GOV.UK says D0 means all your income from this job or pension is taxed at the higher rate, usually used if you have more than one job or pension.

• BRAll income at the basic rate
• D0All income at the higher rate

SD3 and CD1

The Scottish and Welsh versions have their own letters, because those countries set their own rates.

GOV.UK says SD3 means all your income from this job or pension is taxed at the top rate in Scotland, usually used if you have more than one job or pension.

In Scotland, the top rate of Income Tax is 48% on taxable income over £125,140, for a person with the standard Personal Allowance in 2026 to 2027.

GOV.UK says CD1 means all your income from this job or pension is taxed at the additional rate in Wales, usually used if you have more than one job or pension.

In Wales, the additional rate of Income Tax is 45% on taxable income over £125,140, for a person with the standard Personal Allowance in 2026 to 2027.

GOV.UK's guidance for employers says CBR, CD0 and CD1 take tax from all income at the basic, higher and additional rate in Wales, and are for a second job or pension.

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

Where the allowance sits

D1 gives no Personal Allowance on this income.

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

Your employer or pension provider uses your tax code to work out how much Income Tax to take from your pay or pension, and HMRC tells them which code to use.

Checking a code for yourself

GOV.UK says you can find your tax code by checking it online (you need to sign in or create an online account), in the HMRC app, on your payslip, or on a Tax Code Notice letter from HMRC if you get one.

GOV.UK's Check your Income Tax service lets you check your tax code and Personal Allowance, see your estimated income from jobs and pensions and the tax you can expect to pay for the current tax year, update details of your income, see if your tax code has changed, tell HMRC about changes that affect your tax code, and update your employer or pension provider details.

GOV.UK has a tool for checking what a tax code means: it explains what the numbers and letters mean, how much Income Tax you are due to pay, and how to update your records if something is wrong. To use GOV.UK's tax code checker you need your tax code, your annual income before any deductions, your company benefits details and your State Pension amount.

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.

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: Income Tax rates and Personal AllowancesGOV.UK's Income Tax rates and Personal Allowances page for the current tax year.
• GOV.UK: Understanding your employees' tax codesGOV.UK's guide for employers, which explains the tax codes they put into payroll.

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