Understanding what tax code 1257L means
Last updated October 2025
The basic PAYE tax code for employees in 2025-26 is 1257L.
- 1257: This number represents your tax-free personal allowance of £12,570. That's how much you can earn before paying income tax.
- L: This means you're entitled to the standard personal allowance, with no adjustments for other benefits or deductions.
Most UK workers have this code, so if you see 1257L cumulative on your payslip, it usually means everything’s running as it should. Cumulative just means HMRC looks at your earnings from the start of the tax year to work out your tax.
If you see 1257L W1/M1, that’s an emergency tax code, often used when you start a new job or change employers. Don’t panic, this just means HMRC hasn’t updated your details yet and it can be corrected.