An emergency tax code is usually a temporary PAYE code used when your employer cannot apply your normal tax code yet. It does not always mean you are paying the wrong amount overall, but it often means your tax is being worked out using incomplete information for a short time.
Why have I been put on an emergency tax code?
You are usually put on an emergency tax code because your employer has started paying you before receiving the tax details HMRC would normally use. The payroll team still has to run PAYE, so they use a temporary code until the right information arrives.
You started a new job and did not give your employer a current P45.
You moved from self-employment, unemployment or time out of work into PAYE employment.
You started getting a workplace pension or a second pension income.
You began a second job, so payroll could not yet tell which job should get your Personal Allowance.
HMRC changed your tax code, but the update had not reached payroll in time for that pay run.
Your employer did not have enough starter information from your new starter checklist.
In short, an emergency tax code is usually an admin timing issue rather than a sign that something has gone badly wrong. Once HMRC and payroll have the right information, the code is often corrected automatically.
What does an emergency tax code mean on my payslip?
On your payslip, an emergency tax code means tax is being calculated on a temporary basis. The code often includes letters or markers that tell payroll to apply tax without using your full previous pay and tax history.
A common code is 1257L, which reflects the standard Personal Allowance of £12,570 for 2026/27. If it appears with a marker such as W1, M1 or X, it usually means payroll is applying that allowance on a week 1 or month 1 basis only, instead of looking at your tax position cumulatively across the whole tax year.
1257L W1
1257L M1
1257L X
These versions can lead to extra tax being deducted in the short term because each pay period is treated in isolation. That matters most if your pay varies, you changed jobs mid-year, or you had gaps between jobs.
How does emergency tax affect my take-home pay?
Emergency tax can reduce your take-home pay if too much Income Tax is taken in that pay run. National Insurance is separate and is still worked out under the normal NI rules for that pay period.
For 2026/27, the standard Personal Allowance is £12,570. Basic-rate tax is 20% on taxable income above the allowance up to the basic-rate limit, then 40% above that, and 45% on additional-rate income. Employee National Insurance is 8% between £12,570 and £50,270, then 2% above that. If payroll uses an emergency basis, the Income Tax result can be temporarily higher than it would be under your correct cumulative code.
The impact is often most noticeable when you receive a first salary from a new job, a bonus soon after starting, or payments from more than one source at the same time. If the code is corrected later in the same tax year, PAYE often adjusts automatically and repays the overpaid tax through your wages.
What are the common UK emergency tax codes?
The most common emergency tax code people notice is 1257L with W1, M1 or X. But other temporary or unusual-looking codes can appear depending on the information payroll has received.
1257L W1 or 1257L M1: your standard allowance is being applied on a non-cumulative basis.
1257L X: similar effect, with X showing a week 1 or month 1 treatment in some payroll systems.
BR: all income from that job is taxed at the basic rate, often used for a second job or where no allowance is being given there.
D0: all income from that source is taxed at the higher rate.
D1: all income from that source is taxed at the additional rate.
0T: no Personal Allowance is being given for that job, so tax is charged across the bands without the usual allowance.
Not every one of these is strictly an emergency code in everyday speech, but they can all show up when payroll lacks the full picture. The key point is that the code tells you how PAYE is being applied right now, not necessarily what your final tax position for the year will be.
How do I know if my emergency tax code is wrong?
Your emergency tax code may be wrong if it does not match your situation. The fastest check is to compare the code on your payslip with what you would expect based on whether this is your main job, a second job, or a pension income.
Your main job is showing BR, D0, D1 or 0T and you expected to receive your Personal Allowance there.
You gave your employer a valid P45, but payroll still used a temporary code.
You completed a starter checklist and the code still looks inconsistent with the answers you gave.
Your pay dropped more than expected after starting a new job.
You have changed jobs mid-year and the new employer is not using cumulative pay and tax figures yet.
A payslip guide can help you spot where the code appears and how much tax was actually deducted. If you want to sense-check the numbers, it can also help to compare the pay you received with a take-home pay estimate using your annual salary and deductions.
How do I get off an emergency tax code?
You usually come off an emergency tax code once payroll receives the right tax information. In many cases, that happens automatically after your employer sends starter details to HMRC or processes your P45.
Give your employer your latest P45 if you have one.
If you do not have a P45, complete the new starter checklist accurately.
Check that your name, date of birth and National Insurance number are correct on payroll records.
If you have more than one job, make sure HMRC knows which one is your main job for Personal Allowance purposes.
Review your tax code notice from HMRC if you receive one.
You do not always need to contact HMRC or payroll separately, because corrections often feed through automatically. But if the code stays in place for more than a pay cycle or two, or it is clearly wrong for your main job, it is reasonable to ask your employer what information they are waiting for.
How do I get a refund if I paid too much tax?
If you paid too much tax because of an emergency code, the refund is often made automatically through your wages once the correct code is applied. PAYE can recalculate tax on a cumulative basis and return the overpayment in a later payslip.
If that does not happen during the tax year, HMRC may issue the refund after reviewing your PAYE record. The route depends on your circumstances, including whether you are still employed, whether the tax year has ended, and whether the overpayment relates to one job or several sources of income.
Refund through payroll in a later payslip if your tax code is corrected during the year.
Refund from HMRC after the end of the tax year if PAYE did not correct it in time.
Separate HMRC contact may be needed in some cases, especially if you stopped working or had more complex income.
If you want a step-by-step overview of how repayment routes work, our separate tax refunds guide covers the wider process. This article focuses on the emergency-code side of the problem.
Will emergency tax sort itself out automatically?
Often, yes. Many emergency tax cases fix themselves once the correct PAYE data reaches your employer and HMRC updates the record. That is especially common when the issue is simply a missing P45 or a starter processed shortly before payroll cut-off.
But automatic correction is not guaranteed. If you have multiple jobs, pension income, a recent change in working pattern, or a code that still looks wrong after later payslips, the record may need more time or a manual update. Check each new payslip rather than assuming it has been fixed.
Can emergency tax happen if I have a second job or pension?
Yes. Emergency-style tax treatment is common when you have a second job or start drawing a pension. That is because HMRC has to decide which income source gets your Personal Allowance and how the other source should be taxed.
For example, your main job may use the usual 1257L code, while a second job may temporarily use BR or 0T until HMRC confirms the allocation. That does not always mean the code is wrong. It may simply reflect that your allowance is already being used elsewhere.
What should I check on my payslip if I think I’m on emergency tax?
First check the tax code itself. Then check whether your taxable pay and tax deducted look out of line with what you expected from your salary and pay frequency.
The tax code shown on the payslip.
Whether the code includes W1, M1 or X.
Your taxable pay for that period.
Income Tax deducted for that period.
Whether this is your main job or a second income source.
Whether your P45 details have been carried over correctly.
If you are not sure what each line means, a payslip explainer can help you decode the deductions before you decide whether the tax code looks wrong. This is general information, not regulated financial advice.