Tax Code 1185L W1: What Does It Mean In 2026?

Last Updated: 28.09.2026

Tax code 1185L W1 is a PAYE tax code made up of two important parts. The number 1185 represents £11,850 of tax-free income when the code was applicable, while the letter L indicates entitlement to the standard Personal Allowance for that tax year.

The W1 marker means the employee is being taxed on a Week 1 emergency basis.

Under W1, PAYE is calculated using only the employee’s pay for the current week rather than taking account of their total earnings and tax paid earlier in the tax year. This is also known as non-cumulative taxation.

The code is particularly associated with the 2018/19 tax year, when the standard Personal Allowance was £11,850. It is therefore not the normal tax code someone would expect to receive in the 2026/27 tax year.

For 2026/27, the standard Personal Allowance is £12,570 and 1257L remains the code used for many people with one job or pension. The standard emergency versions are 1257L W1, 1257L M1 and 1257L X.

Anyone finding 1185L W1 on an old payslip may simply be looking at a historical PAYE record.

However, someone seeing it on a current 2026 payslip should check whether HMRC and their employer are using the correct tax information.

When Was Tax Code 1185L Introduced, and How Has It Changed?

Tax code 1185L was closely linked with the 2018/19 tax year, when the standard Personal Tax Allowance increased to £11,850.

Tax codes normally reflect the amount of tax-free income an employee is entitled to receive.

The number in a standard tax code can generally be multiplied by 10 to indicate the approximate tax-free amount allocated through that employment.

For example:

• 1185L Represented £11,850 Of Tax-Free Income
• 1250L Represented £12,500
• 1257L Represents £12,570

The standard allowance increased after 2018/19, so 1185L stopped being the normal code for most employees.

The main progression was:

The standard Personal Allowance remains £12,570 in 2026/27.

This makes 1185L primarily a historical code today, although old tax records containing it can still be relevant when checking previous PAYE deductions or investigating whether too much tax was paid.

Is Tax Code 1185L W1 Still Used In 2026?

1185L W1 is not the standard emergency tax code for the 2026/27 tax year.

HMRC’s emergency code for employees entitled to the standard Personal Allowance in 2026/27 is 1257L, which may appear as 1257L W1, 1257L M1 or 1257L X depending on the payroll circumstances.

However, there are two very different reasons someone might encounter 1185L W1 in 2026.

The first is when checking an old payslip, P45 or PAYE record dating from the period when 1185L applied.

The second is when 1185L W1 unexpectedly appears on a current payslip.

Someone in the second situation should check the tax code because an old allowance may not reflect their current tax circumstances.

A current tax code can also differ from 1257L for legitimate reasons, including taxable employment benefits, unpaid tax, other income or adjustments made by HMRC.

Therefore, a code being different from 1257L does not automatically mean it is wrong.

Why Would You Be Put On Tax Code 1185L W1?

W1 is commonly associated with situations where payroll does not have enough information to calculate PAYE on the normal cumulative basis.

Possible reasons include:

• Starting A New Job Without Complete Previous Pay Details
• An Employer Not Yet Having A P45
• Missing Information About Previous Income And Tax Paid
• HMRC Updating Employment Information
• Changes In Taxable Company Benefits
• Starting To Receive The State Pension
• Temporary Emergency Tax Treatment

When a new employer does not have details of an employee’s previous income and tax, an emergency tax code may be used temporarily.

Providing a P45 can help the employer obtain the information needed to operate the appropriate tax code.

A W1 marker does not necessarily mean that the underlying numeric part of the code is wrong. It mainly changes how PAYE is calculated during each pay period.

How Does Tax Code 1185L W1 Calculate Your Tax?

The important difference with W1 is that PAYE does not operate in the normal cumulative way.

With a cumulative tax code, payroll generally considers how much someone has earned during the tax year so far and how much tax has already been deducted.

Under Week 1 treatment, the current week’s pay is considered independently.

HMRC describes emergency taxation as calculating tax according to what an employee receives in that week or month rather than their total income so far in the tax year.

For an historical 1185L W1 code, the £11,850 annual tax-free amount was effectively divided across the year’s pay periods.

A simplified calculation could look like this:

• Annual Allowance Under 1185L: £11,850
• Approximate Weekly Allowance: £227.88
• Weekly Earnings: £600
• Approximate Amount Above the Weekly Allowance: £372.12

Income Tax would then be calculated on the taxable amount according to the applicable tax rates and bands.

This example is deliberately simplified. Actual PAYE can depend on the employee’s circumstances, tax bands, residence, other income and instructions supplied by HMRC.

What Is The Difference Between 1185L And 1185L W1?

Although the codes share the same 1185L allowance, they do not necessarily produce the same PAYE deduction.

With ordinary cumulative 1185L, payroll could make adjustments based on pay and tax from earlier periods.

With 1185L W1, only the current week’s position is used.

This distinction matters because an employee could receive a different PAYE deduction even though the numeric portion of the two codes is identical.

Will Tax Code 1185L W1 Make You Pay Too Much Tax?

A W1 code does not introduce a special higher rate of Income Tax.

Instead, it changes the basis on which PAYE is calculated.

Because previous earnings and tax payments are not taken into account, emergency treatment can sometimes result in an employee paying the wrong amount of tax.

HMRC specifically warns that emergency codes can result in incorrect deductions.

Whether someone pays too much depends on their individual circumstances.

Overpayment may occur when payroll cannot take account of unused tax-free allowance from earlier in the tax year.

Underpayment can also occur in some situations, particularly where the emergency calculation does not reflect the person’s overall annual income.

Signs that a tax code may need checking include:

• A Sudden Change In Take-Home Pay
• An Unexpected W1 Marker
• An Old Tax Code Appearing On A Current Payslip
• Starting A New Job And Paying Considerably More Tax Than Expected
• Different Tax Codes Showing On HMRC Records And The Latest Payslip

Employees should compare the tax code on their payslip with the code HMRC says their employer should be using.

How Long Does A W1 Emergency Tax Code Last?

Emergency tax codes are often temporary, particularly when someone has recently started a new job.

HMRC normally updates the tax code after receiving the required details from the new employer and, where relevant, the previous employer.

For a new job, HMRC says this process can take up to 35 days from the date the employee starts working.

Someone who started a new job more than 35 days ago and believes the emergency code is still incorrect should check their PAYE information.

The situation can be different when an emergency code is connected with starting company benefits or receiving the State Pension.

In those circumstances, an emergency code may remain until the end of the tax year before a non-emergency code applies in the following year.

There is therefore no single fixed period for every W1 code.

How Can You Get Tax Code 1185L W1 Changed Or Removed?

The first step is to establish whether the code is actually incorrect.

Employees can normally do this by comparing their payslip with their current HMRC PAYE information.

Useful steps include:

1. Check the Latest Payslip: Look carefully at the full tax code, including whether W1, M1, X or NONCUM appears after it.
2. Check Your Current HMRC Tax Code: Make sure HMRC has the correct employment, income and benefit information.
3. Give Your Employer Your P45: If you recently changed jobs and have a P45, provide it to the new employer if they do not already have it.
4. Provide Starter Information If You Do Not Have A P45: New employees without a P45 need to provide information that allows payroll to establish the appropriate initial treatment.
5. Check Your Employment Details: Make sure old jobs have been recorded correctly and that your current employer is recognised.
6. Check Taxable Benefits And Other Income: Company benefits, pensions or other taxable income can change a tax code.
7. Contact HMRC If The Information Is Wrong: HMRC determines the tax code. Employers generally operate the code they are instructed to use through PAYE.

Once HMRC issues a replacement code, the employer should update payroll records accordingly.

What Happens If You Overpaid Tax On 1185L W1?

If emergency taxation causes an overpayment, the money is not necessarily lost.

When HMRC supplies an appropriate cumulative tax code during the same tax year, payroll may be able to take previous earnings and tax deductions into account and correct the position through subsequent wages.

The exact process depends on the circumstances and the code HMRC issues.

HMRC states that someone who has paid too much tax while using an emergency code can receive a tax refund.

If the tax year has already finished, HMRC can review total taxable income and the amount of tax paid during that year.

Employees investigating an old 1185L W1 code should therefore keep relevant records such as:

• Payslips
• P45 Documents
• P60 Documents
• Employment Dates
• Previous PAYE Records
• Details Of Taxable Benefits

These documents can make it easier to determine whether the correct amount of Income Tax was deducted.

W1 Vs M1 Vs X: What Is The Difference?

W1 is not the only marker associated with emergency taxation.

HMRC currently recognises several emergency-code markers.

The calculation principle is broadly similar. PAYE is calculated using the current pay period rather than the employee’s accumulated earnings and tax from earlier in the tax year.

W1 therefore does not refer to a separate tax rate. It tells payroll to operate the underlying tax code using a Week 1 basis.

Conclusion

Tax code 1185L W1 combines an historical tax-free allowance of £11,850 with Week 1 emergency PAYE treatment.

The 1185L element was associated with the standard Personal Allowance in the 2018/19 tax year, while W1 tells payroll to calculate tax using the current week’s pay without using the normal cumulative position.

In 2026/27, 1185L W1 is not the standard emergency code. The standard Personal Allowance is £12,570 and HMRC lists 1257L W1, 1257L M1 and 1257L X as the standard emergency codes for the year.

Finding 1185L W1 on an old payslip is therefore not necessarily unusual. Finding it on a current payslip deserves closer attention.

Employees should check their HMRC PAYE information, make sure their employer has accurate previous pay details and investigate unexpected deductions rather than assuming an emergency code will always correct itself.

FAQs

Is 1185L W1 An Emergency Tax Code?

Yes. The W1 marker means the tax code is being operated on an emergency Week 1 basis.

Tax is calculated using the current week’s pay instead of the normal cumulative calculation.

What Does W1 Mean On A Tax Code?

W1 stands for Week 1. It is used for weekly paid employees on an emergency tax code and means previous pay and tax from the tax year are not included in the current calculation.

Is 1185L Still Valid In 2026?

1185L is not the standard tax code for the 2026/27 tax year.

The standard Personal Allowance is £12,570 and 1257L is used for many employees with one job or pension.

What Is The Standard Emergency Tax Code In 2026/27?

HMRC states that the standard emergency codes from 6 April 2026 are 1257L W1, 1257L M1 and 1257L X.

Can My Employer Remove W1 From My Tax Code?

Employers generally operate the tax code supplied through PAYE.

Providing accurate information such as a P45 can help HMRC establish the appropriate code, after which the employer can update payroll.

Will HMRC Automatically Correct An Emergency Tax Code?

HMRC will usually update a new employee’s tax code after receiving the necessary information.

For someone starting a new job, this can take up to 35 days.

Can I Claim Back Tax Paid On 1185L W1?

If an emergency code caused you to pay too much Income Tax, you may be entitled to have the overpayment corrected or refunded.

The outcome depends on your overall income, tax already paid and the tax year involved.