Tax code D1 explained
D1 — all of this income is taxed at the additional rate (45%) with no tax-free allowance.
| What it sets (2026/27) | Value |
|---|---|
| Tax-free allowance | £0 — no tax-free allowance |
| Standard allowance (1257L) | £12,570 a year |
| Income Tax on a £35,000 salary | £15,750/yr |
| vs the standard code | +£11,264/yr (+£939/mo) |
What to check
⚠ No allowance on what you've said is your main job. BR, D0 and D1 give no tax-free allowance — normal for a second job or pension, but if this is your only or main job you're probably overpaying. Check HMRC has your P45 or starter declaration and ask them to review your code.
ℹ About £11,264/yr more tax than the standard code. At £35,000, this code takes roughly £939 a month more than 1257L would. Expected if you have benefits or an underpayment; if you don't, query it.
Build or check your tax code →See it on your own salary
The figures above use a £35,000 example. Enter your real salary to see exactly what D1 does to your take-home — or upload a payslip and let PayGlance check the code is being applied correctly.
Try it on your salary →