What should I do if I am on an emergency tax code?
Who this guide is for: Aimed at people starting a new job whose first payslips look too high on Income Tax.
- Step 1New job / missing details
- Step 2Emergency tax code on payslip
- Step 3Provide P45 or starter checklist
- Step 4Year-to-date tax code applied
Emergency tax is a temporary PAYE coding used when HMRC or payroll does not yet have enough information to operate your normal year-to-date tax code. It can deduct more tax than you expect in the first pay periods of a new job.
- Check the tax code printed on your payslip.
- Provide a P45 (your leaving statement from a previous employer) where available.
- Complete the starter checklist accurately.
- Check your HMRC Personal Tax Account for the issued code.
- Contact HMRC when the wrong code persists after a few payslips.
Why emergency codes arise
Common triggers include:
- Starting a job without a P45
- HMRC not yet issuing a full year-to-date tax code
- Payroll taxing this week or month on its own (week-1 / month-1) until records update
Your employer may need your National Insurance number, start date and previous employment details. How PAYE works more broadly is covered in PAYE Explained.
What W1, M1 and X mean on a payslip
- Year-to-date (cumulative) codes look at pay and tax so far in the tax year and spread your Personal Allowance across the year.
- W1 / M1 / X usually mean this week or month is taxed largely on its own. That can over-deduct if you still have unused Personal Allowance from earlier in the year.
- 0T gives no Personal Allowance on that payroll.
- BR taxes all taxable pay from that employment at the basic rate — not always an emergency label, but often seen in starter or second-job contexts.
For a fuller code table, see Tax Codes Explained.
Estimate take-home once your normal tax code applies Use the Income Tax Calculator