Emergency Tax Code in 2026-27: Why You're on It, How Long It Lasts and Getting Your Money Back

Your first payslip at a new job shows a tax code ending in W1, M1 or X, or the letters NONCUM, and the tax deducted looks too high. That's an emergency tax code. It's not a penalty and it doesn't mean you've done anything wrong; it means the payroll doesn't yet have enough information to give you your full tax-free allowance for the year so far. This guide explains the 2026-27 emergency codes, when employers and pension providers have to use them, how long they last, what they cost you on a real payslip, and exactly how to get any overpaid tax back.

Quick answer

The emergency tax code for 2026-27 is 1257L (W1/M1/X) (W1 = weekly pay, M1 = monthly, X = irregular). It gives you one period's share of the £12,570 Personal Allowance and taxes each payday on its own, ignoring the rest of the year. It's used until HMRC sends your employer a proper code, usually within 35 days of starting.

• Give your new employer your P45, or complete the starter checklist, before your first payday

• No checklist at all means code 0T, which gives no allowance and costs more than 1257L M1

• Overpaid tax comes back through payroll once a cumulative code arrives, or on a P800 after the year ends

• Stopped working? Claim with form P50. Pension withdrawal? Use P55, P53Z or P50Z

• You can claim back overpaid tax for up to 4 years after the end of the tax year

What an emergency tax code is

Normal PAYE codes work cumulatively. Each payday the payroll looks at everything you've been paid since 6 April, the tax-free allowance you've built up over the same months, and the tax already taken, and deducts whatever is needed to bring the total to the right figure. If you had a quiet few months, the allowance you didn't use rolls forward and you pay less tax later.

An emergency code switches that off. With a W1, M1 or X marker, the payroll treats each pay period as if it were a one-off, giving one week's or one month's slice of the allowance and taxing the rest as though you earned the same amount every period of the year. GOV.UK describes it as tax worked out only on what you're paid in that week or month. HMRC's emergency codes for 2026-27 are 1257L (W1/M1/X); Scottish taxpayers have the same with an S prefix, and Welsh taxpayers with a C.

Emergency code allowance per pay period (2026-27)

£242

1257L W1

tax-free pay each week

£1,048

1257L M1

tax-free pay each month

£0

0T

no allowance at all

35 days

Usual time to a proper code

after starting

Some payroll software prints NONCUM (non-cumulative) instead of W1 or M1. It means the same thing. The X marker is used when your pay dates vary, such as casual work paid on different days each month.

An emergency code only affects income tax. National Insurance is always worked out on each pay period separately, so your National Insurance deductions are the same whatever tax code you're on. Student loan and pension deductions aren't affected either. If your take-home pay looks low on a first payslip, compare the tax line with the National Insurance line: if only the tax looks high, the code is the likely cause.

Scottish and Welsh taxpayers get emergency codes too. A new employer won't always know you live in Scotland, so you may start on 1257L M1 and only move to S1257L once HMRC sends the code. Make sure your address is up to date with HMRC so the right prefix is added at the same time as the emergency marker is removed.

In a lot of cases an emergency code only costs you a little, or nothing at all, because you'd have paid roughly the same on a cumulative code. It bites hardest in three situations: when you start work after months without income (you miss out on the unused allowance), when you receive a large one-off payment such as a bonus or pension lump sum (it's taxed as if you'll get it every month), and when you're on 0T because no information was provided.

When an emergency tax code is used

An employer or pension provider uses an emergency code when it can't work out your proper code. HMRC's guidance for employers and the starter checklist set out when that happens.

Situations that lead to an emergency or no-allowance code

Situation	Code the payroll uses	Why
New job, current-year P45 that shows a cumulative code	Code from the P45, cumulative	Pay and tax to date carry over, so no emergency code
New job, P45 marked W1/M1	Same code on W1/M1	The non-cumulative basis carries over
New job, no P45, checklist statement A (first job since 6 April, no benefits)	1257L cumulative	No earlier pay this year to account for
New job, no P45, checklist statement B (now only job, but other job or benefits since 6 April)	1257L (W1/M1/X)	Earlier pay this year is unknown
Second job or have a pension, statement C	BR	Allowance assumed to be used elsewhere
No P45 and no checklist	0T on W1/M1 (starter declaration C)	No information at all
First flexible pension withdrawal without a current-year P45	Emergency code, month 1 basis	HMRC instruction to pension schemes
Payment after the P45 has been issued	0T week 1/month 1	Allowance already given on the final payslip

New job, current-year P45 that shows a cumulative code

Code the payroll uses

Code from the P45, cumulative

Why

Pay and tax to date carry over, so no emergency code

New job, P45 marked W1/M1

Code the payroll uses

Same code on W1/M1

Why

The non-cumulative basis carries over

New job, no P45, checklist statement A (first job since 6 April, no benefits)

Code the payroll uses

1257L cumulative

Why

No earlier pay this year to account for

New job, no P45, checklist statement B (now only job, but other job or benefits since 6 April)

Code the payroll uses

1257L (W1/M1/X)

Why

Earlier pay this year is unknown

Second job or have a pension, statement C

Code the payroll uses

BR

Why

Allowance assumed to be used elsewhere

No P45 and no checklist

Code the payroll uses

0T on W1/M1 (starter declaration C)

Why

No information at all

First flexible pension withdrawal without a current-year P45

Code the payroll uses

Emergency code, month 1 basis

Why

HMRC instruction to pension schemes

Payment after the P45 has been issued

Code the payroll uses

0T week 1/month 1

Why

Allowance already given on the final payslip

Emergency codes also appear when your circumstances change mid-year and HMRC hasn't caught up: you start receiving a taxable company benefit, your State Pension starts, or you go back to work after claiming Jobseeker's Allowance or Employment and Support Allowance. In those cases HMRC sometimes issues a deliberate W1/M1 code so that a correction doesn't land on a single payslip.

The P45 guide explains the starter checklist statements in more detail. The key point for employees is simple: ticking statement A when it's true gets you a cumulative 1257L straight away and avoids emergency tax entirely. Ticking B or C when A applies, or not completing the checklist, costs you money until HMRC steps in.

How much emergency tax you actually pay: worked examples

The examples below use 2026-27 rates for England, Wales and Northern Ireland, ignore National Insurance (which is calculated per pay period anyway and isn't affected by your tax code) and round to the nearest penny. PAYE tables give 1257L about £1,048.25 of tax-free pay a month.

A new starter part way through the year

Ellie finished university in the summer and had no income since 6 April. She starts a job on £2,500 a month in October (month 7 of the tax year). Compare what happens on the codes she might be given:

On the cumulative code, Ellie's allowance from April to September is available in October, so she pays nothing until February, when her pay to date passes her allowance to date. On month 1 she pays £290.35 every month, ending the year £1,257.90 out of pocket. On 0T she pays 20% on every pound, £500 a month, until HMRC sends a code.

In practice, Ellie would rarely stay on the emergency code for six months. HMRC usually issues a cumulative code within 35 days of the employer's first Full Payment Submission, and the next payslip after that refunds everything overpaid so far. But it shows why the starter checklist matters: the right answer costs nothing, and the wrong one can leave you hundreds of pounds short for a month or two.

A one-off pension withdrawal

Emergency tax causes its biggest overpayments on pension withdrawals. HMRC's pension schemes guidance tells providers to tax a flexibly accessed payment on the emergency code on a week 1/month 1 basis unless they hold a P45 for the current tax year. A one-off withdrawal is then taxed as though you'll receive the same amount every month.

Say Graham, who has stopped working and has no other income this year, takes £30,000 of taxable pension in one payment. On 1257L M1, the provider gives one month's allowance (about £1,048), taxes the next £3,141.67 at 20%, the slice up to the monthly equivalent of the additional-rate threshold at 40%, and the rest at 45%. That comes to roughly £11,930 deducted. His actual bill for the year on £30,000 is about £3,486. He's overtaxed by around £8,400, and he can claim it back straight away rather than waiting for the year end.

A large bonus or final pay

The same effect hits a big bonus paid while you're on M1. A £5,000 month on 1257L M1 is taxed with £3,141.67 at 20% and the rest of the taxable pay at 40%, about £952 in all, even if your annual income is well inside the basic rate band. On a cumulative code, the payroll would spread the band across the year and take less. If your bonus month coincides with an emergency code, expect the difference back once the code changes or after the tax year ends.

How long an emergency tax code lasts

Most emergency codes last a few weeks. The sequence is usually:

From emergency code to normal code

Step 1

You start the job

Step 2

Employer sends the FPS

on or before first payday

Step 3

HMRC links the job to your record

Step 4

New code sent to employer

usually within 35 days

Step 5

Next payslip cumulative

overpaid tax refunded

GOV.UK says HMRC usually updates your code within 35 days of you starting. If your job started more than 35 days ago and you're still on W1/M1, check your record online.

If nothing triggers a change, you stay on the emergency code until the end of the tax year. Employers are told not to carry W1 or M1 into a new tax year, so from 6 April you'll normally move to a standard code. The exception, according to GOV.UK, is where you haven't paid enough tax: then you can stay on an emergency code until you've paid the right amount.

You can speed things up. Give your employer your P45 if you have one from the current tax year, or chase your old employer for it. Fill in the starter checklist accurately. And check your HMRC personal tax account or the HMRC app: if your new job is missing or your estimated pay looks wrong, update it, and HMRC should tell your employer of the new code within 15 working days.

How to get emergency tax back

Which route you use depends on whether you're still working and what kind of income was overtaxed.

Getting overpaid emergency tax refunded

1. 1

   Still in the job? Let payroll do it

   Once HMRC sends your employer a cumulative code, the payroll recalculates your tax from 6 April and refunds the overpayment on the next payslip. You don't need to claim.

   Tip: If HMRC has sent another W1/M1 code, the refund won't come through payroll. Ask HMRC whether a cumulative code can be issued.

2. 2

   Code never corrected? Wait for the P800

   After the tax year ends, HMRC reconciles your pay and tax. If you've overpaid, you get a P800 or Simple Assessment letter between June and the following March. Claim online and the money arrives within 5 working days; a cheque takes up to 6 weeks.

3. 3

   Stopped work? Use form P50

   If you've been out of work for 4 weeks or more, aren't claiming taxable benefits and don't expect to work again this tax year, claim with P50 using Parts 2 and 3 of your P45.

   P50 claim
4. 4

   Pension withdrawal? Use P55, P53Z or P50Z

   P55 if you took part of a pension and won't take regular payments this year; P53Z if you emptied a pot and have other income; P50Z if you emptied a pot and have stopped work. Claim online through GOV.UK.

   Claim a pension tax refund
5. 5

   Earlier years? Claim within 4 years

   You can claim back overpaid tax for up to 4 years after the end of the tax year. Use HMRC's online service or contact HMRC.

HMRC says P50 claims may take 14 days to get a reply. Don't use P50 if you expect to start a new job within 4 weeks; your new employer will refund the tax through payroll once the right code arrives. Our HMRC tax refund guide covers P800 letters, refund timescales and how to spot scam refund messages.

Emergency tax and second jobs, benefits and agencies

A second job isn't an emergency code situation in the usual sense. If you tick statement C on the starter checklist, the employer must use BR, which taxes all your pay from that job at 20% with no allowance. That's correct if your main job uses your allowance. It's wrong if the main job pays less than £12,570 a year; then ask HMRC to split your allowance between the two jobs so the second one gets a number code.

If you're moving from benefits into work, the starter checklist asks specifically whether you've had taxable Jobseeker's Allowance, Employment and Support Allowance or Incapacity Benefit since 6 April; if you have, statement B applies and you'll start on the emergency code. Universal Credit isn't on that list. If you've had no other job since 6 April and Universal Credit is your only other income, statement A is usually the right answer, because Universal Credit isn't one of the taxable benefits the checklist asks about. If you're unsure, the checklist wording is the authority, not the payroll clerk.

Agency workers often see emergency codes because they move between assignments and pay dates vary, hence the X marker. If you're registered with an agency and stop working, you can't use P50; the agency has to send your final pay and tax to HMRC.

Employers: operating emergency codes correctly

If you run payroll, emergency codes come up on almost every starter without a current P45. The rules are short:

• Use the P45 code if the employee left their last job in the current tax year; use any W1/M1 marker that's on it.
• Without a P45, use the starter checklist statement: A gives 1257L cumulative, B gives 1257L (W1/M1/X) as appropriate, C gives BR.
• If the starter checklist isn't completed by payday, HMRC's employer help card says to record starter declaration C and use 0T until HMRC sends a code.
• Apply any code HMRC sends before the next payday, and don't carry W1 or M1 into the new tax year.
• Payments after the P45 has been issued are always taxed on 0T week 1/month 1 (S0T in Scotland, C0T in Wales).

Most payroll software handles these automatically once the starter declaration is entered. Problems tend to come from leaving the checklist until after the first payday, entering the wrong statement, or forgetting to apply the coding notice HMRC sends a few weeks later. Build the checklist into your onboarding pack so every starter completes it before their first pay run.

Common mistakes that keep you on emergency tax

The most common mistake is ticking the wrong starter checklist statement. Statement A is for the first job since 6 April with no Jobseeker's Allowance, Employment and Support Allowance or Incapacity Benefit; plenty of new graduates and returners tick B or C out of caution and end up overtaxed.

The second is not handing over a P45 from earlier in the same tax year. That P45 lets the new employer continue your cumulative calculation; without it, the payroll is blind. If your old employer hasn't sent it, ask them. HMRC won't issue a replacement.

The third is an out-of-date record in your HMRC account. If a job you left still shows as live, HMRC may treat your new job as a second job and issue BR. Update the end date online. The same applies to estimated income: if HMRC thinks you'll earn far more than you will, it may give a lower code than you need.

The last is assuming the refund will come automatically when it can't. If you've stopped work or taken a pension lump sum, the payroll that overtaxed you won't pay you again, so the refund only arrives if you claim it or after HMRC's year-end reconciliation. Claiming in-year is quicker.

Official links

• Tax codes: emergency tax codesWhat W1, M1, X mean and what to do
• Check your Income Tax for the current yearUpdate jobs, estimated pay and see your code
• Starter checklistStatements A, B and C
• Claim tax back when you've stopped working (P50)In-year refund after leaving work
• Claim a tax refund on a pensionP55, P53Z and P50Z claims
• Tax overpayments and underpaymentsP800 and Simple Assessment

What to do next

If you've just started a job, check your first payslip for W1, M1, X, NONCUM or 0T. If you see one, make sure your employer has your P45 or a correctly completed starter checklist, then give HMRC 35 days before chasing. For how the rest of your code works, including K codes and the Scottish and Welsh prefixes, read our tax codes guide. Employers can use the salary slip generator to show a new starter how their tax was worked out.

This is general information, not legal or tax advice — confirm on the official source or with a professional.

Frequently asked questions

What is the emergency tax code for 2026-27?

HMRC's emergency codes for the 2026-27 tax year are 1257L W1 for weekly pay, 1257L M1 for monthly pay and 1257L X for irregular pay dates. Scottish taxpayers have S1257L and Welsh taxpayers C1257L with the same markers. Some payslips show NONCUM instead. Each one gives a single period's share of the £12,570 Personal Allowance and ignores earlier pay in the year.

How long does an emergency tax code last?

Usually only a few weeks. GOV.UK says HMRC normally updates your code within 35 days of you starting a new job, once your employer's first payroll submission arrives. If nothing changes, you stay on it until the end of the tax year, and you won't carry it into the new year unless you still owe tax. Giving your employer a P45 or starter checklist speeds this up.

Will I get emergency tax back?

Yes, if you've paid too much. If HMRC issues a normal cumulative code while you're still in the job, your employer refunds the overpayment through your next payslip. Otherwise HMRC works it out after the tax year ends and sends a P800 calculation, or you claim yourself if you've stopped working (P50) or took a pension withdrawal (P55, P53Z or P50Z).

Is 0T an emergency tax code?

It works like one. 0T gives no tax-free allowance at all, so every pound is taxed. Employers use 0T when a new starter doesn't complete the starter checklist, and on payments made after a P45 has been issued. On a W1 or M1 basis it overtaxes more than 1257L M1, so getting your details to the employer quickly matters.

Why was I put on an emergency tax code when I gave my employer my P45?

A P45 from an earlier tax year can't carry its pay and tax figures forward, and a P45 marked week 1 or month 1 passes that basis to the new job. If you left your last job a while ago, or ticked statement B on the starter checklist, you'll get 1257L W1/M1 until HMRC sends a full code. It's temporary.

Do I pay emergency tax on a pension withdrawal?

Often, yes. HMRC tells pension providers to tax a first flexible withdrawal on the emergency code on a month 1 basis unless they hold a current-year P45 for you. A large one-off withdrawal is then taxed as if you received it every month, so far too much is deducted. You can reclaim straight away with form P55, P53Z or P50Z rather than waiting for the year end.

Sources & verification

Figures on this page were checked against the sources below when it was last reviewed on 12 October 2026. Each rate and limit is stored once with its own official source and review date, and official update channels are monitored daily so changes are picked up. How we verify

1. 1.Tax codes: emergency tax codes — HMRC / GOV.UK · accessed 12 October 2026
2. 2.Rates and thresholds for employers 2026 to 2027 — HMRC · accessed 12 October 2026
3. 3.Starter checklist (HMRC) — HMRC · accessed 12 October 2026
4. 4.Employer help card: understanding the starter declaration form — HMRC · accessed 12 October 2026
5. 5.Tax overpayments and underpayments — HMRC / GOV.UK · accessed 12 October 2026
6. 6.Claim a tax refund when you've stopped working (P50) — HMRC · accessed 12 October 2026
7. 7.Claim a tax refund on a pension — HMRC · accessed 12 October 2026
8. 8.Pension schemes newsletter 79 (June 2016) — HMRC · accessed 12 October 2026
9. 9.2026 to 2027: Employer further guide to PAYE and NICs (CWG2) — HMRC · accessed 12 October 2026