What Does the NT Tax Code Mean?
No Tax Code
description Core Meaning & Overview
An HMRC instruction directing your payroll department that no UK Income Tax should be deducted from this income.
account_balance Legal & Payroll Mechanics (2026/27)
Issued under specific statutory conditions, such as for individuals working overseas under non-resident tax treaties, qualifying statutory exemptions, or certain trust arrangements. Employee National Insurance may still be due unless a separate NI exemption certificate applies.
warning Is Your NT Tax Code Correct?
If you receive an NT code unexpectedly, contact payroll immediately. If HMRC applied it in error, you remain legally liable for the unpaid tax and will face a clawback later.
help Frequently Asked Questions About NT
Does an NT code mean zero National Insurance too?
Not necessarily. NT exempts you from Income Tax, but Class 1 National Insurance is governed by separate rules unless you hold an official Certificate of Exemption.
Can musicians or seafarers use an NT code?
Certain seafarers qualifying for the Seafarers’ Earnings Deduction (SED) or UK crown servants working abroad may be granted an NT code upon HMRC application.