


BR - All income is taxed at the basic rate (currently 20%)
0T - All income is taxed at the appropriate rate with no personal allowance. This is used often where there is a 2nd job.
D0 - All income is taxed at the Higher Rate of tax (currently 40%). Often used for a 2nd job or pension.
DI - All income is taxed at the additional rate of tax (currently 50%). Often used for a 2nd job or pension.
NT - No tax is taken from income.
L - Basic Personal Allowance has been applied
P - Full personal allowance for those aged 65-74 applied
Y - Full personal allowance for those aged 75 or over applied
T - HMRC need to review the code
K - Total allowances are less than total deductions, effectively a negative code
Note: Notices of codings are no longer copied to your Tax Agent due to HMRC cost cutting measures so please ensure you provide your agent with a copy so that they can check that the correct code is being applied