WageD1 Tax Code — What It Means
All the income from this job or pension is taxed at the additional rate, with no Personal Allowance applied against it.
How D1 changes your pay on a £30,000 salary
| Code | Income tax / year | Per month | Take-home / month* |
|---|---|---|---|
| Standard 1257L | £3,486 | £291 | £2,210 |
| D1 | £13,500 | £1,125 | £1,375 |
*Take-home per month here reflects income tax only; National Insurance and any student loan or pension are separate.
Why you might have the D1 code
- It is usually used for a second job or pension when your other income already fills the higher-rate band.
- You are an additional-rate taxpayer and this source sits on top of that income.
- HMRC expects the whole of this income to be taxed at the additional rate.
How to fix a wrong code
If your income does not reach the additional-rate band, D1 may be over-deducting. Ask HMRC to review how your allowances and bands are split across your jobs.
Related codes: D0 · BR · 0T · All tax codes
General information, not advice. Estimates assume the standard 1257L tax code and typical circumstances; your payslip may differ by a pound or two because HMRC payroll software truncates at each step. Verify with HMRC or an accountant for any decision. WageReckon stores no salary data - the calculators run in your browser.
Rates for the 2026-27 tax year, current as of 24 July 2026. Source: HMRC (gov.uk). Contains public sector information licensed under the Open Government Licence v3.0. Source: HMRC / gov.uk. See how we calculate.