What is the tax code for the 2025-2026 tax year?

It is essential for those who are earning income via PAYE to ensure that their tax code is accurate, as it directly affects the amount of income tax they are required to pay.

The standard tax code for the tax year 2025-26 has been established as 1257L.

In Wales the equivalent tax code is C1257L, with a S1257L used if you pay tax in Scotland.

HMRC commonly utilises the tax code 1257L for individuals who hold a sole employment (or pension income) without any untaxed earnings, outstanding tax liabilities, or taxable benefits from a company.

Your employer or pension provider will be given a copy of your 2025/2026 tax code from HMRC prior to the commencement of the tax year, which starts on April 6 2025 and finishes on April 5 2026.

The 2025/26 tax year 1257L tax code is expected to remain unchanged from the previous 24/25 tax year and is anticipated to be in effect until April 2028.

Your 2025/2026 tax code might not be 1257L with a tax code increasing or decreasing based on a number of different elements.

If you believe that your tax code is not accurate checking it thoroughly and then asking HMRC to amend it (at the earliest opportunity) is important, to avoid overpaying or underpaying income tax.

What does my 2025/26 tax code mean?

The 1257L tax code serves as a standard for all individuals, with potential adjustments based on personal circumstances, which could result in an increase or decrease of the code.

A tax code of 1257L means that you are being given a tax free personal allowance of £12,570 for the current tax year.

Having a tax code of 1257L indicates that HMRC anticipates that you’ll fulfil the requirements for the standard personal allowance and not have any other influences that could affect your tax-free allowance for the year.

There are multiple elements that could potentially change your tax code from 1257L to either a higher or lower tax code.

Reasons for a tax code in 2025/2026 being higher than 1257L:

In cases where your tax code is above the usual tax code, it is typically due to the inclusion of an extra allowance in your code. These allowances may cover employment expenses, the married tax allowance, and the working from home allowance.

Reasons for a tax code in 2025/2026 being lower than 1257L:

Typically, if a tax code is less than 1257L, it means that the individual receives additional benefits from their employer, such as a company vehicle or a health benefit, which are declared on a P11D form.

Checking your 2025/26 tax code

It is recommended to review your tax code for the tax year 2025/2026 in order to ensure its correctness and remember that HMRC sometimes needs your help so they can adjust your code with the most up to date information.

The PAYE system has its flaws meaning that HMRC is not aware of some personal circumstances until a later date or not at all.

If your code is too low, there is a possibility of overpaying income tax and if it is too high, you may not be paying enough which can result in a future tax bill.

You can use our free guide on tax codes to understand more about how your code is calculated and what to look out for when checking it.

In case you have doubts about the accuracy of your tax code, it is advisable to reach out to HMRC and not assume that it is right. They will then conduct an assessment and make any required modifications.

How to find your 25/2026 tax code with HMRC

The most convenient places to access your tax code for the tax year 2024/25 are on your payslip (if it is dated after 5 April 2025) or through one of HMRC’s online platforms, such as your personal tax account or the HMRC app.

In order to create a personal tax account via .GOV, you will need to have a national insurance number or postcode, as well as two of the following:

To prove your identity, you can present either a UK passport or a UK photocard driving licence issued by the DVLA (or DVA in Northern Ireland).

In addition, a recent payslip or a P60 from your employer for the previous tax year, a record of tax credit claim, or details from a self assessment tax return in the past two years can also be used.

Your credit record, including any personal loan or credit card, can also serve as proof of identity.

What is an emergency tax code in the 25/26 tax year?

The tax code 1257L is only classed as an emergency tax code if it’s accompanied by the letters ‘W1’, ‘M1’, or ‘X’ at the end.

The 1257L emergency code is typically intended for new workers who are unable to provide their current employer with a P45 form.

The information provided in our tax code FAQ’s on tax codes can assist you in making your own evaluations before making contact with HMRC.

Ways to change your 25/26 tax code with HMRC

If you have any concerns about your tax code for the year 25/26, you can either contact HMRC online or get in touch with HMRC through their helpline to speak with an advisor.

HMRC allows you to check and update tax code information online by using their check income tax for the current tax year tool.

You can also review details relating to your tax code and HMRC contact details through your personal tax account or the HMRC app.

Both online options can potentially reduce the time and energy required so are worth trying before making a call.

Personal Allowance for tax year 2025/26

The numerical component of your tax code for the year 25/26 represents the tax-exempt sum for that year.

For instance, if we take the 1257L tax code, the personal allowance can be calculated by multiplying the code numbers (1257) by 10, resulting in a tax-free income of £12,570.

Income tax will be charged at the basic (20%), higher (40%), or additional rate (45%) for any earnings that exceed the personal allowance threshold.

Any modifications to your personal allowance can cause an increase or decrease in the tax amount you have to pay, which can also impact your tax code.

Important 2025/2026 UK tax year dates

We have listed below some of the important 2025/2026 UK tax year dates for PAYE taxpayers :

• 6 April 2025: Start of the 25/26 tax year.
• 6 April 2025: First day for submissions of PAYE tax rebate claims for the previous tax year.
• 6 April 2025: First day of filing for 2024/2025 self assessment tax returns.
• 31 May 2025: Employers deadline for providing form P60 for the 2024/2025 tax year to each employee.
• 6 July 2025: Employers deadline for submitting the 2024/2025 P11D(b) for taxable expenses and benefits to HMRC.
• 31 October 2025: The self assessment deadline for tax returns in a paper format for the 24/25 tax year.
• 31 January 2026: The self assessment deadline for online tax returns for the 24/25 tax year.
• 31 January 2026: The payment of tax owed through self assessment from the 24/25 tax year.
• 5 April 2026: Last day for HMRC to accept a PAYE tax rebate claim from four years ago.
• 5 April 2026: End of the 25/26 tax year.