Tax Code 1100L Explained
1100L gives a Personal Allowance of £11,000 (the number 1100 × £10). This is lower than the standard 1257L code, meaning you pay tax on a slightly larger portion of your income. You pay 20% basic rate on income between £11,001 and £50,270, then higher rates above that. The difference versus 1257L is £157 more tax per year.
Who gets tax code 1100L?
Employees whose tax code has been adjusted downward — for example, to collect tax on a small untaxed income source (such as rental income or a state pension element), a benefit in kind from their employer, or underpaid tax from a previous year being spread over the current year.
Take-home pay on tax code 1100L — 2025-26 examples
Examples below show Income Tax and take-home pay at common salary levels. National Insurance (NI) is also shown separately — NI is not affected by your tax code and applies on the same basis for all employees.
| Gross Salary | Income Tax | NI (est.) | Take-Home | Effective IT Rate |
|---|---|---|---|---|
| £20,000 | £1,800 | £594 | £17,606 | 9.0% |
| £25,000 | £2,800 | £994 | £21,206 | 11.2% |
| £30,000 | £3,800 | £1,394 | £24,806 | 12.7% |
| £35,000 | £4,800 | £1,794 | £28,406 | 13.7% |
| £40,000 | £5,800 | £2,194 | £32,006 | 14.5% |
| £45,000 | £6,800 | £2,594 | £35,606 | 15.1% |
| £50,000 | £8,060 | £2,994 | £38,946 | 16.1% |
| £60,000 | £12,060 | £3,211 | £44,729 | 20.1% |
| £75,000 | £18,060 | £3,511 | £53,429 | 24.1% |
| £100,000 | £28,060 | £4,011 | £67,929 | 28.1% |
Take-home = Gross − Income Tax − National Insurance. No pension, student loan or other deductions included. NI calculated at 8% between £12,570–£50,270 and 2% above. Effective IT Rate shows Income Tax as a percentage of gross salary.
If you have tax code 1100L, here's what you should know
- Your tax code appears on your payslip, P60, and any correspondence from HMRC about your PAYE tax.
- Your employer uses this code to calculate how much Income Tax to deduct from each pay period — they do not set it themselves.
- If your circumstances change (new job, change in benefits, marriage allowance), your code should update automatically — but it is worth checking.
- You can view and update your tax code online via your Personal Tax Account at gov.uk.
- If you think your code is wrong, contact HMRC on 0300 200 3300 or use the HMRC app.
- An incorrect tax code can mean you overpay or underpay tax — overpayments are refunded, underpayments are collected in future years.
Frequently asked questions
What does tax code 1100L mean?
1100L gives a Personal Allowance of £11,000 (the number 1100 × £10). This is lower than the standard 1257L code, meaning you pay tax on a slightly larger portion of your income. You pay 20% basic rate on income between £11,001 and £50,270, then higher rates above that. The difference versus 1257L is £157 more tax per year.
Who gets tax code 1100L?
Employees whose tax code has been adjusted downward — for example, to collect tax on a small untaxed income source (such as rental income or a state pension element), a benefit in kind from their employer, or underpaid tax from a previous year being spread over the current year.
How much do I take home on tax code 1100L earning £30,000?
On tax code 1100L with a £30,000 salary, you take home £24,806 per year (£2,067 per month) after Income Tax of £3,800.
Is tax code 1100L correct for me?
Your tax code is set by HMRC based on your individual circumstances. If you believe your tax code is wrong, contact HMRC on 0300 200 3300 or check your Personal Tax Account at gov.uk. An incorrect code could mean you are paying too much or too little tax.
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