Find which tax code to enter into PayBreakdown for modelling, using your payslip, HMRC account, P45, P60 or a cautious 1257L-style estimate.
Use the tax code shown on your payslip or HMRC account where possible. If you are only modelling a simple estimate, 1257L is a common standard-code starting point for many employees, but it may not match your current circumstances.
On £35,000 a year with a standard 2026/27 tax code, no pension, no student loan, the figures work out like this. Open a calculator to put your own numbers in.
| Tax/source year | 2026/27 |
|---|---|
| Region | England/Wales/Northern Ireland |
| Tax code basis | 1257L where the page uses PAYE defaults |
| Pension basis | No pension deduction unless this example says otherwise |
| Student loan basis | No student loan unless selected in this example |
| Calculator setting | The answer is more useful when matched to the same tax year, region, tax code, pension and loan settings used in the calculator. |
|---|---|
| Records to compare | Payslips, HMRC records, student-loan notices and pension scheme documents can explain differences. |
| Tax code | HMRC tax-code changes, K codes, BR/D codes, or emergency markers can change PAYE deductions. |
|---|---|
| Cumulative basis | Week 1, Month 1 or non-cumulative payroll can differ from a smooth annual calculator estimate. |
| Pension method | Relief at source, net pay and salary sacrifice can affect taxable pay and take-home pay differently. |
| Payroll timing | Bonus, overtime, arrears, refunds, cut-off dates and corrections can all move a single payslip. |
| Open the salary calculator with editable assumptions | calculator next step |
|---|---|
| Review calculation sources and methodology | source context |
| What is not decided here | PayBreakdown does not decide payroll correctness, lender approval, benefit entitlement or employer compliance, and does not give regulated financial, mortgage, debt, tax, payroll or legal advice. |
|---|
The figures on this page are worked from which tax code?, using the values below. Open the calculator if your example salary differs.
For modelling, start with the tax code currently shown on the payslip, HMRC online service or HMRC app. A P45, P60 or starter checklist can help explain recent changes, but the latest HMRC record is normally the better comparison point.
1257L is useful for a simple standard-allowance estimate, but it is not a personal answer. Prefixes, suffixes and flat-rate codes can materially change the result.
Use PayBreakdown to compare the estimate, then check the code source rather than treating the calculator as a tax-code decision.
This is educational guidance on how UK pay and tax work. It does not decide payroll correctness, HMRC treatment, lender approval, benefit entitlement or employment rights, and it is not regulated financial advice. Where a figure matters, check it against your payslip, your HMRC account, or the official guidance linked above.
Enter the current code from your payslip, HMRC online service or HMRC app where possible. If you are modelling a simple example before you know the code, 1257L is only a cautious starting point.
You can use 1257L for a rough standard-allowance estimate, but it may not reflect benefits, previous tax adjustments, multiple jobs, pensions, Scottish or Welsh prefixes, or emergency basis.
Compare the records and ask payroll whether the latest HMRC notice has been applied. PayBreakdown cannot confirm the current official code.
No. It explains which code to enter for modelling and when to check HMRC or payroll. It is not tax, payroll, employment, legal, accounting or financial advice.
Last updated 2026-08-27. Checked by Sean Elsmore. Rates last checked against GOV.UK on 2026-08-07. Estimates are for planning and should be checked against official records where the decision matters.