Tax code 1257L explained
Find out what the letters and numbers on your payslip usually mean.
What 1257L usually means
The numbers in a tax code usually show how much tax-free income payroll should allow. The letter L means you are entitled to the standard Personal Allowance. A 1257L code commonly represents £12,570 before other adjustments. Scottish and Welsh codes may start with S or C.
Why your code might be different
HMRC may change your code for benefits, unpaid tax, another job or pension income. W1, M1 or X marks an emergency code, which changes how payroll uses your allowances during the year. Your code does not set your NI rate.
What the main calculator uses
The main calculator starts with the selected year’s standard Personal Allowance and reduces it when the income entered is above the taper threshold. It does not use a custom tax code or your previous payroll records. If the figures differ, compare your payslip code with HMRC’s records.
Read HMRC’s explanation of tax codes.
Sources: HMRC Income Tax rates, employee NI rates and Scottish Income Tax. Checked 23 October 2026. For help with your own tax or debts, speak to HMRC, payroll or an adviser.
Useful tools and help
See the Income Tax and NI tools.
To see how much of your salary you could receive, work out your pay after deductions. The estimate uses the standard tax allowance. Your tax code and earlier pay can make your payslip different.