0T Tax Code Meaning (2026/27) — Zero Personal Allowance Explained

The 0T tax code means £0 of tax-free Personal Allowance has been allocated to your employment, so progressive PAYE tax bands (20% Basic, 40% Higher, 45% Additional) start immediately from £0. It is triggered either when your Adjusted Net Income exceeds £125,140 or when a new employer lacks your P45 and New Starter Checklist.

0T vs BR Comparison (2026/27)	0T Tax Code	BR Tax Code
Tax-Free Personal Allowance	£0 / year	£0 / year
Tax Rate Applied	Progressive (20% up to £37,700, then 40% / 45%)	Flat 20% on all earnings
Typical HMRC Trigger	Missing P45 / Starter Checklist or income > £125,140	Second job where main job uses 1257L

Frequently Asked Questions (2026/27 & 2027/28 UK Rules)

What is the difference between a 0T and a BR tax code?

Both 0T and BR give you £0 tax-free Personal Allowance, but BR taxes all income at a flat 20%, whereas 0T applies progressive UK tax brackets (20% on the first £37,700, 40% up to £125,140, and 45% above £125,140).

How do I change my tax code from 0T back to 1257L?

If you earn under £100,000, give your employer your P45 or complete an HMRC Starter Checklist (selecting Statement A or B), or update your employment details in your online HMRC Personal Tax Account.

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