What is an Emergency
Tax Code?

An emergency tax code is a code that your employer uses on a special basis until there is enough information about your income to enable the correct code to be used. It normally makes sure that you get the basic Personal Allowance (and therefore some tax-free pay) but doesn't take into account any other allowances or reliefs you may be entitled to.

The emergency tax code is set each year and is a number followed by the letter L.

You might get an emergency tax code if:

• you've started a new job and haven't got a P45 from your previous employer for the same tax year
• you've started your first job since the start of the tax year and haven't been receiving any taxable state benefits or a state or company pension
• you've started a new job but you've had another job or other jobs or received taxable state benefits during the year
• you've started a new job and were previously self-employed
• there's been a change in your tax code during the year because, for example, you've started to get company benefits or the State Pension