UK Tax Code for Italians — 2025: Fix Emergency Tax (1257L, BR, 0T, W1/M1) + Templates
Why this guide (and what to do first)
Many Italians see a strange tax code on the first payslip. Maybe BR, 0T, or W1/M1. You pay too much tax. Do not panic. This guide explains what each code means in simple words and shows how to correct it step by step.
- Short sentences. Easy English.
- Real actions you can do today.
- Copy-paste templates for HR and HMRC.
Tax code overview (quick table)
Your tax code tells payroll how much Personal Allowance to apply and how to tax your pay. Here are common codes you will see in 2025.
| Code | Simple meaning | Why you see it | What to do |
|---|---|---|---|
| 1257L | Standard allowance | Most single employees, main job | Usually correct. Just check details. |
| BR | Basic rate only on all pay | Second job or HMRC missing info | Provide new starter info, contact HMRC if needed |
| 0T | No personal allowance applied | Missing details (often first payslip) | Send missing info, ask payroll to re-check |
| D0 / D1 | Higher rate on all pay | Usually second job or high income | Check if allowances should be split |
| W1 / M1 | Emergency (week 1 / month 1) | Temporary until HMRC updates records | Often fixes automatically; chase if not |
| Kxxx | Negative allowances (benefits, debt) | HMRC collects owed tax via code | Read HMRC letter; confirm numbers |
Codes can change during the year if your situation changes.
First payslip: what to check (5-minute list)
Check these
- Tax code shown (top area of payslip).
- Your name, address, and National Insurance Number (or reference if pending).
- Employer name, pay date, payroll number.
- Gross pay, tax deducted, NI deducted.
- Year-to-date (YTD) figures (if provided).
If it looks wrong
- Take a photo or PDF copy for records.
- Ask HR/payroll if they have your new starter info.
- Provide P45 if you have one, or complete their form.
- Confirm your NIN (or application reference) is recorded.
Employers can pay you even if your NIN is not yet issued. But provide it as soon as you receive it to avoid delays.
Step-by-step: fix a wrong tax code (quick wins)
- Gather details. Your payslip, start date, job title, employer PAYE reference (if you have it), and your NIN or application reference.
- Check with payroll first. Ask if your new starter info is complete (or provide P45). Confirm your address and name spellings match official ID.
- Monitor your next payslip. W1/M1 often fixes itself after HMRC receives your details. If not, continue.
- Contact HMRC. Explain it is your first UK job and your code looks wrong (BR/0T). Provide your details and your employer’s name. Ask for the correct code to be issued.
- Refund handling. If you overpaid because of the wrong code, your employer can usually refund via payroll when the new code arrives. If your job ended, HMRC may send the refund.
Pro tip: keep a mini log
Write dates, names, and what you sent. Screenshots help if you need to chase a fix or request a refund later.
Templates: emails & calls (easy English)
A) Email to payroll/HR: wrong code on first payslip
Subject: Tax code on first payslip — request to check Hello <HR/Payroll>, I started on <date> and my first payslip shows tax code <BR/0T/W1-M1>. I think this is an emergency code. Here are my details: • Full name: <Name Surname> • National Insurance Number (or application ref): <NIN or ref> • Address: <address> • New starter details / P45: <attached or provided> Can you please confirm my details are complete and advise next steps? Thank you very much. Kind regards, <Your name> <Employee ID, if any>
B) HMRC call script: code BR/0T, please review
Hello, my name is <Name Surname>. I am an Italian citizen working in the UK. My first payslip shows tax code <BR/0T/W1-M1>. • I started working on <date> at <employer name>. • National Insurance Number (or application reference): <NIN or ref>. • My personal details and address match my ID. Could you please review my tax code and issue the correct one to my employer? If you need more information, I am happy to provide it. Thank you.
C) Allowance split request (two jobs)
Subject: Personal Allowance split request for two employments Hello HMRC, I currently have two jobs: • Job 1 (main): <employer name>, start <date> • Job 2 (secondary): <employer name>, start <date> Please could you assign my Personal Allowance to Job 1 and set Job 2 as BR, or advise the best split for my situation? My details: • Full name: <Name Surname> • NIN: <number> • Address: <address> Thank you, <Your name>
D) Refund follow-up message
Subject: Overpaid tax — refund request Hello <HR/Payroll/HMRC>, I believe I overpaid tax due to the tax code <BR/0T/W1-M1> on my first payslip(s). My code has now been corrected to <new code> on <date>. Could you confirm when the refund will be processed? If via payroll, will it appear on my next payslip? If not, please advise HMRC process. Thank you, <Your name>
Simple tax-code explainer (static)
This is not a live calculator. It is a simple explanation to help you read your payslip. For exact numbers always check your payslip and payroll portal.
1257L idea
Your personal allowance is spread through the year. Early months can be lighter tax if you started after April. Year-to-date figures smooth it out.
BR idea
All pay taxed at basic rate (no allowance). This is common for a second job or when data is missing. Fix by sending new starter info and contacting HMRC if needed.
0T idea
No allowance used. Can be high tax on first payslip. Send the missing details and ask payroll to re-check with HMRC data.
Your tax code can change mid-year once HMRC updates records.
Multiple jobs or a job + pension (how codes are assigned)
If you have more than one source of income, HMRC usually assigns your personal allowance to one job. The other job may receive a BR or other code. You can ask HMRC to change the split if it helps your situation.
Example split
- Main job: 1257L (allowance here).
- Second job: BR (tax all at basic rate).
- Adjust later if income changes.
Tips
- Keep all P45/P60 and payslips for records.
- Update HMRC if your income pattern changes.
- Ask payroll which code they received and when.
Students, part-time, and first job in the UK
For many students and newcomers, the first payslip uses an emergency code until HMRC gets your details. This is normal. The fix is the same: ensure payroll has your correct data and contact HMRC if it does not update.
Prepare
- Give your new starter info early.
- Keep copy of your ID and address.
- Tell HR if you have another job.
Watch for W1/M1
- It often corrects itself next pay.
- If not, call HMRC with employer details.
- Keep your log of dates and names.
Refunds
- Payroll can refund on a later payslip.
- If the job ends, HMRC may refund you.
Refunds: how they work (and how to track)
If you paid too much because of an emergency code, your employer can usually refund via payroll after the correct code arrives. Watch the next payslips. If you left the job, HMRC may send the refund directly to you after final checks.
What to keep
- Copies of payslips showing BR/0T/W1-M1.
- Emails to payroll and HMRC replies.
- Final payslip or P45 if job ended.
Timing
- Refund can appear next pay cycle.
- If HMRC is involved, time varies.
- Keep your bank details up to date.
Beware of scam emails pretending to be HMRC. Use official channels. Do not share bank details via random links.
Want us to check your tax code today?
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Appendix A — Understanding UK tax codes in plain English
A tax code is a short label used by payroll to calculate income tax on your salary. It is not the same as your National Insurance Number. Your NIN is a permanent identifier. Your tax code can change during the year if your situation changes (new job, benefits in kind, corrections).
Letters & numbers
The number part is linked to the amount of allowance. The letters tell payroll how to apply it (L, BR, D0, 0T, K, and so on).
Main vs second job
HMRC usually puts the allowance on your main job. The second job can be BR or another code. You can ask HMRC to move or split the allowance if helpful.
Emergency codes
W1/M1 means payroll treats the month like the first month only. It often corrects itself. BR/0T usually needs you to provide or confirm missing information.
Appendix B — What your employer needs from you
Your employer cannot guess your history. They need your new starter information if you did not give a P45 (document from a previous UK employer). Many Italians start their first UK job without a P45. That is fine. Just answer the new starter questions honestly.
Typical questions
- Is this your first job since the 6 April tax year?
- Do you have another job or a pension?
- Are you a student with a loan? (loan plan type if yes)
- Your address and date you started.
Tips for Italians
- Use the same spelling of your name as on your passport.
- Write the correct postcode. UK postcodes are precise.
- If you live “care of” a friend, add C/O in address line 1.
- Give your NIN once you receive it by post.
Appendix C — Common mistakes and quick fixes
Mistakes
- Name mismatch between ID and payroll profile.
- Different addresses between documents and HR forms.
- No new starter form or missing P45 details.
- NIN missing or typed wrong (when available).
Fixes
- Update your details with HR; send clear scans.
- Resubmit the new starter questionnaire.
- Call HMRC if the code does not change after payroll update.
- Keep a log and request refund once corrected.
Appendix D — Reading the payslip (fields explained)
Payslips can look different by employer, but most include these items. Use this list to understand the structure.
Top section
- Employer name and address.
- Employee name and address.
- Payroll number or employee ID.
- Pay period dates and pay date.
Tax/NI area
- Tax code (e.g., 1257L, BR, 0T, W1/M1).
- National Insurance category letter.
- Tax deducted and YTD totals.
- NI deducted and YTD totals.
Pay lines
- Basic pay, overtime, bonuses.
- Deductions (pension, loans, benefits).
- Net pay to your bank account.
- Notes or messages from payroll.
Appendix E — Two common scenarios (worked examples)
Scenario 1: First job, no P45
Maria arrives from Italy and starts in June. No P45. First payslip shows 0T. She emails HR with new starter info and her NIN application reference. HR updates payroll. Next payslip shows 1257L W1/M1. Third payslip shows 1257L without W1/M1. The extra tax is refunded via payroll automatically.
Scenario 2: Two jobs
Luca has a main job in a restaurant and a second job for deliveries. HMRC puts 1257L on the main job and BR on the second. Luca asks HMRC to keep it that way. He checks both payslips monthly and keeps YTD records for any future changes.
Appendix F — If you moved or changed name
When your address or name changes, update HR and HMRC. Differences between systems can delay code updates or letters. Use plain, consistent spelling across documents.
Address tips
- Use correct postcode format (e.g., SW1A 1AA).
- If “care of”, add C/O and host surname.
- Tell HR and your bank after moving.
Name tips
- Match passport spelling.
- Provide marriage certificate or deed if changed.
- Update all systems at the same time where possible.
Appendix G — Student loans and tax codes
If you have a student loan, payroll needs to know your loan plan type (for UK loans) or if you have an overseas loan. This affects deductions from pay but does not change your income tax code number directly. Always provide accurate details on your starter forms.
- Confirm if you have Postgraduate Loan (PGL) as well.
- Tell payroll if you repaid the loan or if a payment holiday applies.
- Keep letters from the loan company for records.
Appendix H — When to ask for professional help
Most code issues are simple and fix quickly. Ask for help when: you have multiple income sources, benefits in kind (company car, medical cover), or you suspect historic errors. A quick review can save you time and stress.
Quick FAQ
My code is 1257L W1/M1 — is this a problem?
W1/M1 means emergency basis for the current period. Often it updates on the next payslip when HMRC and payroll align. If it does not change, contact HR and HMRC using our templates.
I do not have my National Insurance Number yet. Can I still be paid?
Yes. Employers can pay you with your details and your NIN application reference. Give your NIN to HR once you receive it by post to tidy up records.
My tax is very high with BR. What should I do first?
Send your new starter details or P45 to payroll. Ask them to confirm they submitted your information. If needed, call HMRC with your employer name and start date and ask them to issue the correct code.
Can I split my allowance between two jobs?
Yes, you can ask HMRC to do this, but many people keep the allowance on the main job and use BR on the second. It depends on your income and preferences.
I changed address. Do I need to tell HMRC?
Yes, keep HMRC, your employer, and your bank updated. Use the same spelling and format to avoid mismatches.
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