L, You’re entitled to the standard tax-free Personal Allowance, M, Marriage Allowance: you’ve received a transfer of 10% of your partner’s Personal Allowance, N, Marriage Allowance: you’ve transferred 10% of your Personal Allowance to your partner, T, Your tax code includes other calculations to work out your Personal Allowance, OT, Your Personal Allowance has been used up, or you’ve started a new job and your employer does not have the details they need to give you a tax code, BR, All your income from this job or pension is taxed at the basic rate (usually used if you’ve got more than one job or pension), D0, All your income from this job or pension is taxed at the higher rate (usually used if you’ve got more than one job or pension), D1, All your income from this job or pension is taxed at the additional rate (usually used if you’ve got more than one job or pension), NT, You’re not paying any tax on this income, W1, M1 & X, You’re on an emergency tax code, K, You have income that you are not paying tax on which is more than your Personal Allowance.

Tax Code Letters

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