PayBreakdown - Salary Calculator & Budget Manager
What is an emergency tax code?
Emergency tax codes such as W1, M1, X, BR, or 0T can change how PAYE tax is taken when payroll lacks full information.
What this page helps with
Emergency tax usually means payroll is using a temporary code because it does not have complete year-to-date information. Codes with W1, M1, or X are non-cumulative; BR and 0T can also create unexpectedly high deductions.
Official sources
Income Tax rates and Personal AllowancesNational Insurance rates and categoriesStudent loan repayment thresholdsPension tax reliefNational Minimum Wage and National Living Wage ratesStatutory Maternity Pay and LeaveStatutory Sick PayFCA guidance on misleading financial promotionsOff-payroll working and IR35 guidanceUnderstanding off-payroll workingSalary sacrifice for employersNHS Employers pay scales 2026/27NHS Health Careers Agenda for Change pay ratesLast updated 2026-05-07. Planning estimates only. Not financial advice.