Tax Code Clarification (0TX)

Hi, through a box I accidentally ticked on my self assessment, HMRC contacted the accountants that do my company's payroll and changed my tax code back to the standard 1257L. As I have other income I've always tried to keep it at 0T so I don't get a bill at the end of the year. The change meant I got significantly more in my Jan wages. I spoke to HMRC and they changed it back to 0TX. After a fair amount of wrangling with the payroll company they agreed to revert back to this. Or so I thought. They have used 0T M1 instead. Can someone clarify the difference as I was hoping, with the 0TX code, to receive wages that took into account the overpayment last month (which 0T M1 does not do). Basically I want to get this rectified in my March wages before the end of the tax year, if that is even possible.

Hi,

0T M1 means the employer is using the code on a non cumulative basis. Which means the code is not back dated. If you want the to pay back the overpayment the code will need to be issued on a cumulative basis. To do this you will need to contact our Income Tax team.

Income Tax: general enquiries

Thank you.

Hi - Yes, I appreciate that is what the 0T M1 code will do. What I was trying to ascertain was whether "0TX" is a code in itself and would have worked it out on a cumulative basis. The reason I wanted this clarified is I had already contacted your team for this exact reason, so I was surprised when the overpayment was not taken back. It took me almost an hour to get through to someone at HMRC last time and that didn't have the desired effect.

Hi Kmac100000 M,
Yes 0TX is a code.
This code means you have no personal allowance at that source of income so all income taxed.
The X at the end means it is non cumulative.
If you contact HMRC we can review/update the code
Tax codes
Thank you.

HMRC don't need to update the code as they already put me on 0TX (see above). I just wanted to clarify the difference between 0TX and 0TM1 so I can go back to the company that does our payroll. Got there in the end..