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What is the 2018/19 PAYE tax code? What is the PAYE code from 6 April 2018? What is the PAYE code for the year to 5 April 2019?

The basic PAYE tax code is set at 1185L for employees. This gives an employee a personal allowance of £11,850 for the year. This is also called the emergency code.

Employees who earn more than £123,700 have no personal allowance and receive an 0T tax code (see below).  

Employees who earn between £100,000 and £123,700 have their personal allowance tapered away. It is reduced by £1 for every £2 in excess of £100,000. 

Employees who have claimed the Marriage allowance by virtue of a low earning spouse, have a code with a suffix of M. Those who surrender the allowance have a suffix of N.

Employees who are Scottish Taxpayers have the prefix S. The higher rate threshold in Scotland will be £43,430 in 2018/19, compared with an increase to £46,350 in the rest of the UK.

What tax code do I use for 2018/19?

If the employee is a starter or casual worker complete the Starter Checklist.

Otherwise use 1185L for employees unless:

It is advisable to double-check with HMRC and if in doubt check online or phone the tax office.

Do not carry forward any week one or month one adjustments.

What is the 'emergency' tax code for 2018/19?

1185L is the default code.

What is code ending in OT?

This means that you are not given any allowances against tax. This is most probably because your employer has not been given your starting information, is a casual worker or earns over £123,700.

How do I check my tax code?

Statistically, less than 80% of employees bother to check their PAYE code. It is foolish not to check it.

See How to check your PAYE code.

Pensioners

Pensioners no longer qualify for any additional age allowance. Married pensioners over 83 (born before 6 April 1935) may receive the married couples allowance adding up to 869 to their tax code.


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