Key takeaways
- Emergency tax codes for 2026/27 are 1257L W1, 1257L M1 and 1257L X.
- They tax each payment on its own (non-cumulatively), so you only get one week's or one month's share of the Personal Allowance at a time.
- They are used when a new employer or pension provider does not have your P45 or full details.
- Give your employer your P45, or complete the starter checklist, and HMRC will usually send the right code within a few weeks.
- Any tax overpaid is normally refunded through your pay once the code is corrected, or by HMRC after the tax year.
An emergency tax code is a temporary code an employer or pension provider uses when it does not have enough information to apply your normal code. It is not a penalty and does not change how much tax you owe for the year, but it can take too much from your pay until it is corrected.
The emergency codes for 2026/27
| Code | Used by |
|---|---|
| 1257L W1 | Employers paying weekly |
| 1257L M1 | Employers paying monthly |
| 1257L X | Either; the X shows the code is non-cumulative |
The W1, M1 or X marker means the code is operated on a “week 1” or “month 1” basis: each payment is taxed as if it were the first of the tax year. You get one week’s or one month’s share of the Personal Allowance and basic rate band for that payment, but no credit for any allowance unused earlier in the year.
When emergency codes are used
- you start a new job and your employer does not have your P45 from the previous one
- you start your first job and have not given the employer your details
- you start receiving a pension, or a pension provider pays you a lump sum, before HMRC has issued a code
- you begin receiving a company benefit, or your circumstances change, and HMRC has not yet updated your code
- you return to work after a period without a job
If you have no P45 and do not complete the starter checklist, the employer may have to use 0T (no allowance) or BR instead, which takes even more tax.
How emergency tax affects your pay
Example: starting a new job part-way through the year
Leah was unemployed from April to September, then started a job in October paying £3,000 a month.
- With the correct cumulative code (1257L), her employer would give her six months of unused allowance in October, so she would pay little or no tax that month.
- On 1257L M1, she gets only one month’s allowance (£1,048) each month, so she pays about £390 in tax every month and the unused allowance from April to September is not given until the code is corrected.
Over the year she has overpaid, and the overpayment is refunded once HMRC issues a cumulative code.
Pension withdrawals
Emergency codes cause the biggest overpayments on flexible pension withdrawals. If you take a single large payment from a pension, the provider usually taxes it on a month 1 basis, as if you would receive the same amount every month. Someone taking £30,000 can have far more tax deducted than they owe for the year. You can claim the overpayment back during the tax year using forms P55, P53Z or P50Z, depending on your situation, rather than waiting until the year ends.
How to get off an emergency code
- Give your employer your P45 from your last job, if you have one. It shows your pay and tax to date and your code.
- If you have no P45, complete the starter checklist your employer gives you. It tells the employer which statement applies to you and lets it choose the right temporary code.
- Update HMRC online or in the HMRC app with your new job or pension, and check your income estimate.
- HMRC sends your employer the correct code, usually within a few weeks. Your next payslip should then show the right code, and any overpaid tax is usually refunded through your pay.
Getting overpaid tax back
- Still employed: the refund usually comes through your pay once the correct cumulative code is applied.
- Left the job, or after the tax year ends: HMRC reconciles your tax after 5 April and sends a P800 calculation, with any refund paid to your bank account or by cheque.
- Pension lump sums: claim with the relevant form during the year, as above.
If you had an emergency code because you started a second job, make sure the Personal Allowance is allocated to the right job; see tax codes explained.
For employers
New employers must operate the code on the employee’s P45, or use the starter checklist to choose the code. Your payroll software will apply the correct emergency code and HMRC will issue a P6 or P9 notice to update it. You must use the code HMRC sends and cannot change it on an employee’s request. See setting up PAYE and Real Time Information.
Frequently asked questions
What is the emergency tax code for 2026/27?
1257L W1, 1257L M1 or 1257L X, depending on how often you are paid.
How long does an emergency tax code last?
Until HMRC sends your employer an updated code, usually within a few weeks of the employer reporting you as a new starter.
Will I get the tax back?
Yes, if you have overpaid. It is usually refunded through your pay once your code is corrected, or by HMRC after the end of the tax year.
Why was I emergency taxed on my pension lump sum?
Pension providers often tax a first or one-off payment on a month 1 basis, assuming you will receive the same amount every month. You can reclaim the overpayment during the year using the appropriate HMRC form.
Sources
Rates, thresholds and rules in this guide were checked against HMRC and GOV.UK guidance in October 2026. Tax rules change, so check the current position on GOV.UK or with a qualified adviser before acting. This guide is general information, not personal advice.