Published: June 2026 | Fact-Checked & Audited By: David Vance, CTA FCA (Chartered Tax Advisor & Accountant)
This guide is fully updated for the 2026/27 HMRC tax year. All calculations and tax rules have been audited against official UK legislation.
Starting a new job, taking on a second employment, or returning to work can sometimes lead to a nasty surprise on your first payslip: an emergency tax code. This results in HMRC taking more tax than necessary, but you can easily identify and resolve this issue in the 2026/27 tax year.
Common Emergency Tax Codes
If you see any of the following codes on your payslip, you may be on emergency tax:
- 1257L W1 or 1257L M1: You are receiving the personal allowance, but your tax is calculated only on that pay period in isolation (Week 1 or Month 1), ignoring your cumulative earnings history.
- BR: Basic Rate. Your entire income from this source is taxed at 20% with zero tax-free allowance. Often applied to second jobs.
- 0T: You have no personal allowance allocated to this job, meaning everything is taxed starting at basic rate (20%) up to higher rates.
To check if you are paying too much, use our Emergency Tax Calculator and model your correct refund amount with our Tax Refund Calculator.
Frequently Asked Questions (FAQ)
Q: Why did HMRC put me on an emergency tax code?
A: This typically happens if you start a new job and your employer does not have your P45 from your previous job, or if HMRC has not yet updated your tax records.
Q: How do I get my emergency tax refund?
A: In most cases, once your employer receives your correct tax code from HMRC, any overpaid tax is automatically refunded in your next paycheck. Alternatively, you can claim a refund online via your HMRC Personal Tax Account.
Q: How long does a tax refund take?
A: If processed through payroll, you will receive it on your next pay date. If claimed directly from HMRC, it typically takes 5 to 15 working days to be paid into your bank account.