Tax Code

Tax code checker — what your tax code means and what it costs.

Tax code checker — 2026/27

Your tax code

From your payslip or P60
Optional

Your employer only applies the code HMRC sends it. If the code is wrong, tell HMRC through your personal tax account or the HMRC app — the employer cannot change it.

S1257L means

£12,570 tax-free

The S prefix means Scottish rates, so Scottish bands have been applied.

Region
Scotland
Extra tax vs standard
£0
A year, on this salary

Income Tax a year on this salary

  • Your code (S1257L)£4,501
  • Standard code (S1257L)£4,501
  • S: you are taxed at Scottish income tax rates.
  • 1257: £12,570 of this income is tax-free this year.
  • L: you get the standard tax-free Personal Allowance.

Rates and rules from Tax codes (HM Revenue & Customs) and Income Tax in Scotland (HM Revenue & Customs).

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Questions

Frequently asked
questions.

What does S1257L mean?

S means you are a Scottish taxpayer and pay Scottish income tax rates. 1257 means £12,570 of tax-free income, and L means you get the standard Personal Allowance.

What is an emergency tax code?

A code ending in W1, M1 or X. Each payday is taxed on its own without credit for allowances unused earlier in the year, so you may pay too much until HMRC sends the right code. Any overpayment is usually refunded through payroll.

Why do I have a BR code?

BR is normally used on a second job or pension, where your Personal Allowance is already used by your main income. Every pound is taxed at 20%. If this is your only job, the code is probably wrong.

Who do I tell if my tax code is wrong?

HMRC, through your personal tax account or the HMRC app. Your employer has to use the code HMRC issues and cannot change it themselves.

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