What Does M1 Mean On Tax Code in the UK?
- Adil Akhtar
- Apr 25, 2024
- 18 min read
Updated: May 7
Index
Decoding the M1 Tax Code – What It Means and Why It Matters
So, What Exactly Is the M1 Tax Code?
So, what’s the deal with the M1 tax code? If you’ve glanced at your payslip and seen “1257L M1” or just “M1,” you’re likely scratching your head. In the UK, the M1 tax code is an emergency tax code used by HM Revenue & Customs (HMRC) when they lack enough details to assign your correct tax code. It’s a temporary fix, often applied when you start a new job without a P45, switch from self-employment to PAYE, or receive a pension without clear income records. The “M1” bit means your tax is calculated on a month-by-month basis, ignoring any tax you’ve paid or allowances used earlier in the tax year. For the 2025/26 tax year, the standard personal allowance is £12,570, so M1 is often paired with “1257” (the allowance divided by 10), making it 1257L M1. But here’s the catch: it’s non-cumulative, so it doesn’t adjust for your year-to-date earnings, which can lead to over- or underpaying tax.
Why Does HMRC Slap On an M1 Code?
Now, let’s get into why HMRC uses M1. Imagine HMRC as a cautious accountant who doesn’t want to miss a penny. Without your full income history—say, because you’ve lost your P45 or haven’t worked since April—HMRC can’t pinpoint your exact tax situation. So, they use M1 as a stopgap to ensure some tax is collected while they gather your details. It’s like a placeholder, typically replaced within 35 days once your employer submits your P45 or you complete a Starter Checklist. For the 2025/26 tax year, this code assumes you’re entitled to the standard £12,570 personal allowance, split into £1,047.50 monthly chunks. But because it’s non-cumulative, it doesn’t care if you’ve already used part of your allowance elsewhere, which can hit your take-home pay hard.
How Does M1 Affect Your Pay Packet?
Right, let’s talk numbers. The UK’s Pay As You Earn (PAYE) system deducts tax from your salary before you see it. With a standard cumulative tax code like 1257L, your £12,570 allowance is spread across the tax year, adjusting for what you’ve earned so far. So, if you start a job in October 2025, you’d normally get £7,332.50 (7 months’ worth) of your tax-free allowance to offset that month’s wages. But with 1257L M1? You’re only given £1,047.50 for October, as if the tax year started that month. Earn £2,500 monthly? Your taxable income is £2,500 - £1,047.50 = £1,452.50, taxed at 20% (£290.50). If you’d had a cumulative code, you might’ve paid less tax because of unused allowances from earlier months. This setup can leave you overtaxed, especially if you’ve been unemployed or freelancing earlier in the year.
A Real-Life Example: Priya’s Payslip Puzzle
Let’s bring this to life with Priya Choudhury, a 28-year-old graphic designer from Leeds. In July 2024, Priya landed a new job after three months of freelancing, earning £2,500 monthly. Without a P45, her employer used 1257L M1. For July, her taxable income was £1,452.50 (£2,500 - £1,047.50), so she paid £290.50 in tax. Had she been on 1257L, her unused allowance from April to June (£3,142.50) would’ve reduced her taxable income further, saving her about £100 in tax that month. By September, her employer submitted her Starter Checklist, and HMRC switched her to 1257L, refunding her overpaid tax in November 2024. Priya’s case shows why checking your payslip and acting fast matters—waiting too long could mean months of overpaying.
When Does M1 Pop Up?
Now, you might be wondering when M1 shows up. It’s not random—HMRC uses it in specific scenarios. Common triggers include starting a new job without a P45, transitioning from self-employment to PAYE, or receiving a pension without prior income details. It can also apply if you’ve got multiple income sources, like a side hustle or a one-off payment, and HMRC’s records are incomplete. For business owners paying themselves via PAYE, M1 might appear if HMRC hasn’t updated your tax code after a dividend-heavy year. In 2025/26, with tax bands frozen (basic rate 20% up to £50,270, higher rate 40% above), M1 can exaggerate overtaxing if your income fluctuates. Always check your payslip for “M1” and act if it lingers past a month or two.
Table: M1 vs. Cumulative Tax Code (1257L) in 2025/26
Here’s a quick table to show how M1 stacks up against a cumulative tax code for someone earning £2,500 monthly, starting work in October 2025:
Aspect | 1257L M1 (Emergency) | 1257L (Cumulative) |
Personal Allowance | £1,047.50/month (ignores prior months) | £7,332.50 (7 months’ allowance for October) |
Taxable Income | £2,500 - £1,047.50 = £1,452.50 | £2,500 - £7,332.50 = £0 (no tax if below) |
Tax Paid (20%) | £290.50/month | £0 (if within allowance) |
Potential Overpayment | Likely if unused allowance from earlier | Adjusts for year-to-date earnings |
Source: HMRC Personal Allowance and Tax Bands for 2025/26 www.gov.uk/income-tax-rates
Compare Tax Codes for Optimal Financial Planning
Why You Need to Check Your Payslip
Be careful! M1 isn’t meant to stick around, but it can if your employer or HMRC doesn’t update your details. If you’re still on M1 by December 2025, you could be overpaying tax, especially if you’ve had gaps in employment. Grab your payslip and look for “M1” or “W1” (for weekly paid workers). If it’s there, gather your P45, P60, or recent payslips and contact HMRC via their helpline (0300 200 3300) or online Personal Tax Account. Pro tip: use the GOV.UK tax code checker to verify your code. Acting fast can save you hundreds, as Priya learned.
Navigating the Impact of M1 – How It Affects You and Your Money
Who Gets Hit Hardest by M1?
Now, let’s talk about who feels the M1 pinch the most. While anyone can end up with this emergency tax code, certain groups—like freelancers, pensioners, or business owners—face bigger headaches. If you’re a freelancer like Tariq Iqbal, a 35-year-old web developer from Manchester, moving to a PAYE job in 2025 might trigger M1 because HMRC lacks your self-assessment records upfront. Pensioners, such as 67-year-old Doreen Whitlock from Bristol, might see M1 when they start drawing a private pension without clear prior income data. Business owners paying themselves a salary through PAYE can also get M1 if their company’s payroll hasn’t synced with HMRC’s records. For the 2025/26 tax year, with the basic rate band frozen at £50,270, M1’s non-cumulative nature can overtax you if your income spikes mid-year, especially if you’ve had low or no earnings earlier.
How M1 Can Mess with Your Tax Bill?
So, the question is: how does M1 actually affect your wallet? Because it resets your personal allowance (£12,570 for 2025/26) each month (£1,047.50), it ignores any unused allowance from earlier in the tax year. Say you’re Doreen, who started her pension in January 2025, earning £1,500 monthly. With 1257L M1, her taxable income is £1,500 - £1,047.50 = £452.50, taxed at 20% (£90.50/month). But if she’d been on a cumulative 1257L, her unused allowance from April to December (£9,427.50) would’ve meant no tax, as £1,500 is well below it. Result? Doreen overpays £90.50 monthly until HMRC corrects her code. On the flip side, if you earn above £50,270 annually, M1 might under-tax you by not accounting for higher-rate tax (40%) already due, leaving you with a tax bill later.
Spotting M1 on Your Payslip
Be honest—when was the last time you really checked your payslip? M1 can sneak in quietly, and if you don’t spot it, you might be overpaying for months. Look for “1257L M1” or “M1” in the tax code section of your payslip. If you’re paid weekly, you might see “W1” instead, which works the same way (£241.73 weekly allowance). For example, Tariq noticed M1 on his first payslip in April 2024 after joining a tech firm. His £3,000 monthly salary meant £1,952.50 was taxable (£3,000 - £1,047.50), costing him £390.50 in tax. Had he been on 1257L, his full allowance would’ve lowered his tax to £291 monthly. Tariq’s quick call to HMRC fixed it, but not before losing £99 in take-home pay. Always double-check your payslip, especially after job changes or pension starts.
Table: Monthly Tax Impact of M1 vs. 1257L (2025/26)
Here’s how M1 compares to a cumulative tax code for different earners starting in October 2025:
Monthly Salary | M1 Taxable Income | M1 Tax (20%) | 1257L Taxable Income | 1257L Tax | Overpayment |
£1,500 | £452.50 | £90.50 | £0 (within £7,332.50) | £0 | £90.50 |
£2,500 | £1,452.50 | £290.50 | £0 (within £7,332.50) | £0 | £290.50 |
£4,000 | £2,952.50 | £590.50 | £0 (within £7,332.50) | £0 | £590.50 |
Source: HMRC Tax Rates and Allowances 2025/26 www.gov.uk/income-tax-rates
Fixing M1: Steps to Take Right Now
Right, so you’ve spotted M1—now what? Don’t panic, but don’t ignore it either. First, gather your P45 (from your last job), P60 (end-of-year summary), or recent payslips. If you’re missing these, complete a Starter Checklist from your employer to confirm your income details. Next, log into your GOV.UK Personal Tax Account or call HMRC at 0300 200 3300. Tell them you’re on M1 and suspect overtaxing. For instance, Doreen used her Personal Tax Account in February 2025 to upload her pension details, prompting HMRC to switch her to 1257L by March, with a £180 refund for January and February. HMRC typically processes updates within 35 days, but nudge them if it drags on. Pro tip: keep a record of all correspondence with HMRC for peace of mind.
When M1 Might Actually Help You?
Now, consider this: M1 isn’t always the bad guy. If you’ve earned a lot earlier in the tax year—say, a big bonus or high dividends as a business owner—M1 can reduce your tax temporarily. Take Ewan MacGregor, a 45-year-old business owner from Glasgow. In 2024/25, he paid himself £60,000 in dividends from January to June, using up his £12,570 allowance and hitting the higher-rate band (40%). When he started a PAYE side gig in July at £2,000/month, M1 gave him £1,047.50 tax-free each month, lowering his tax to £190.50 (£952.50 x 20%). A cumulative code would’ve taxed him at 40% (£800), as his total income exceeded £50,270. Ewan’s case is rare, but it shows M1 can act as a temporary shield if you’ve already maxed out your allowance.
Avoiding M1 in the Future
Let’s be real—nobody wants to deal with M1 again. To dodge it, always hand over your P45 to a new employer promptly. If you don’t have one, fill out the Starter Checklist accurately, detailing your income history. For business owners, ensure your payroll provider syncs with HMRC regularly. Pensioners should confirm their pension provider has sent income details to HMRC before payments start. Tariq, for example, now keeps digital copies of his P45 and P60 in a cloud folder, ready for any job switch. Also, check your tax code annually via the GOV.UK tax code checker to catch errors early. Staying proactive keeps M1 at bay and your pay packet intact.
The Pros and Cons of Being on M1 Tax Code
The M1 tax code in the UK is often applied under specific circumstances, such as when an employee does not provide a P45 to a new employer or when HM Revenue and Customs (HMRC) lacks sufficient information to assign a more accurate, cumulative tax code. While this emergency tax code serves a critical role in the tax system, it comes with both advantages and disadvantages that impact taxpayers in various ways.
Pros of the M1 Tax Code
1. Immediate Tax Application
Advantage: The M1 tax code allows taxation to proceed without delay when an individual starts a new job, ensuring that tax collection continues smoothly even if previous employment details are missing. This prevents potential tax evasion and maintains the flow of tax revenues needed for public services.
Context: Useful in scenarios where waiting for full information might delay necessary tax payments.
2. Simplified Calculation for Short-Term Employment
Advantage: For short-term employment or temporary work, the M1 tax code simplifies the tax calculation process by treating each payment period independently.
Context: Beneficial for those who change jobs frequently within a tax year, as it prevents complications from fluctuating income streams.
3. Avoids Assumptions About Annual Income
Advantage: By not assuming annual income based on previous payments, the M1 tax code minimizes the risk of incorrect tax projections that could arise from atypical payment patterns.
Context: Particularly advantageous for individuals with variable income patterns, such as freelancers starting new contracts.
Cons of the M1 Tax Code
1. Potential for Overpayment
Disadvantage: Since the M1 code calculates tax on a non-cumulative basis without accounting for previous earnings and tax paid within the fiscal year, it can lead to significant overpayments. This is particularly troublesome for taxpayers who have not exhausted their personal allowance earlier in the year.
Context: Overpayments mean taxpayers may temporarily lose out on cash flow, which can impact personal finances, requiring them to wait until the end of the year or make claims for adjustments.
2. Lack of Annual Continuity
Disadvantage: The M1 tax code does not consider the cumulative earnings and tax allowances over the tax year, which can result in inaccurate tax calculations when someone has multiple sources of income or changes jobs.
Context: This can complicate the financial planning for individuals who rely on precise tax forecasting for budgeting purposes.
3. Administrative Burdens in Correcting Tax Codes
Disadvantage: Taxpayers may need to undertake considerable administrative work to rectify their tax code. This includes providing necessary documentation and communicating with HMRC to ensure that their tax records are accurate.
Context: This can be particularly daunting for those unfamiliar with the tax system or those without easy access to financial advice.
4. Delayed Tax Refunds
Disadvantage: Any overpayments resulting from the M1 code typically aren’t reconciled until HMRC processes the taxes at the end of the tax year. This can delay refunds, affecting taxpayers’ liquidity.
Context: Individuals who face financial hardships may find this delay particularly challenging, as they do not have immediate access to funds that are rightfully theirs.
Pros and Cons of Being on M1 Tax Code
The M1 tax code is a crucial tool within the UK tax system, designed to ensure continuous tax collection under less-than-ideal circumstances. However, while it offers specific benefits like simplifying tax payments for temporary or new jobs, it also brings significant drawbacks, primarily due to potential overpayments and the resulting financial and administrative challenges.
For taxpayers on an M1 tax code, it is advisable to monitor their tax situations closely and engage proactively with HMRC to correct any inaccuracies. Doing so can help mitigate the disadvantages while capitalizing on the benefits that this emergency tax code may offer. This balanced approach ensures that taxpayers can manage their finances effectively, even under the constraints of an M1 tax code.
Taking Control – Practical Tools and Strategies to Manage M1
How to Claim Back Overpaid Tax from M1?
So, you’ve been overtaxed because of M1—now what? Getting your money back is simpler than you might think, but it takes a bit of legwork. If M1 caused you to pay too much tax, you can claim a refund via your GOV.UK Personal Tax Account or by contacting HMRC directly (0300 200 3300). You’ll need your payslips, P60, or P45 to show your earnings and tax paid. Take Meera Patel, a 32-year-old nurse from Birmingham. In November 2024, she started a new hospital job on 1257L M1, earning £2,200 monthly. She overpaid £250/month for three months because M1 didn’t account for her unused £6,285 allowance from earlier in the year. Meera logged into her Personal Tax Account, uploaded her payslips, and HMRC issued a £750 refund by February 2025, adjusting her code to 1257L. If you’re still employed, HMRC might refund you through your payroll; otherwise, expect a cheque or bank transfer within 8 weeks.
Worksheet: Calculate Your M1 Overpayment
Right, let’s get hands-on. You can estimate if M1’s cost you extra tax with a simple worksheet. Here’s how to do it for the 2025/26 tax year:
Step 1: Note your monthly salary and months on M1 (e.g., £2,500 for 3 months).
Step 2: Calculate M1 taxable income per month: Salary - £1,047.50 (monthly allowance). E.g., £2,500 - £1,047.50 = £1,452.50.
Step 3: Calculate M1 tax paid: Taxable income x 20% (basic rate). E.g., £1,452.50 x 0.2 = £290.50/month.
Step 4: Estimate unused allowance: £12,570 - (months worked x £1,047.50). E.g., for 3 months starting October, £12,570 - (£1,047.50 x 3) = £9,427.50.
Step 5: Compare with cumulative tax: If monthly salary < unused allowance ÷ months left, you’d owe £0 tax on 1257L. E.g., £2,500 < £9,427.50 ÷ 6, so no tax due.
Step 6: Calculate overpayment: M1 tax paid - cumulative tax. E.g., £290.50 x 3 - £0 = £871.50 overpaid.
Use this to gauge your refund and cross-check with HMRC. Meera used a similar method to confirm her £750 overpayment, giving her confidence to claim.
M1 Tax Overpayment Calculation Process
M1 Overpayment Calculator
This interactive calculator helps UK homeowners understand the potential benefits of making overpayments on their M1 mortgage. By inputting your specific mortgage details, you can see how much time and money you could save by making regular overpayments.
How to Use the Calculator:
Enter your mortgage details in the Calculator tab:
Original mortgage amount
Current interest rate
Total mortgage term
Remaining term on your mortgage
Monthly overpayment amount you wish to make
When you plan to start making overpayments
Click "Calculate Savings" to see your results
Explore the different tabs:
Calculator: Main input screen
Savings Breakdown: Detailed breakdown of your original vs. new payments
Payment Chart: Visual representation of how overpayments affect your mortgage balance over time
About: Information about mortgage overpayments and their benefits
Disclaimer:
This calculator provides estimates based on standard mortgage calculations and should be used for informational purposes only. The actual savings may vary depending on your specific mortgage terms, future interest rate changes, and personal financial circumstances. Mortgage overpayment terms can vary between lenders, particularly regarding penalties and maximum allowed overpayments. Always consult with your mortgage provider or a qualified financial advisor before making decisions about mortgage overpayments. The calculator assumes a fixed interest rate throughout the mortgage term and does not account for potential changes in your financial situation or mortgage terms.
Table: Refund Scenarios for M1 Overpayments (2025/26)
Here’s how overpayments vary by salary and duration on M1, assuming you start in October 2025:
Monthly Salary | Months on M1 | M1 Tax Paid | Cumulative Tax (1257L) | Potential Refund |
£1,800 | 2 | £150.50 x 2 = £301 | £0 (within £7,332.50) | £301 |
£2,500 | 3 | £290.50 x 3 = £871.50 | £0 (within £7,332.50) | £871.50 |
£3,500 | 4 | £490.50 x 4 = £1,962 | £0 (within £7,332.50) | £1,962 |
Source: HMRC Personal Allowance 2025/26 www.gov.uk/income-tax-rates
What If M1 Under-Taxes You?
Now, consider this: M1 can sometimes under-tax you, leaving you with a surprise tax bill. If you’ve earned above £50,270 earlier in 2025/26 (hitting the higher-rate band at 40%), M1’s monthly £1,047.50 allowance might tax you only at 20%, ignoring your year-to-date income. For example, consider Lakshmi Rao, a 50-year-old consultant from London. In 2024/25, she earned £60,000 from January to June, exhausting her £12,570 allowance and owing 40% on earnings above £50,270. She took a part-time role in August at £2,000/month on 1257L M1. M1 taxed her at £190.50/month (£952.50 x 20%), but a cumulative code would’ve applied 40% (£800). By April 2025, HMRC caught up, billing her £1,830 for underpaid tax. If this sounds like you, set aside extra cash monthly to cover potential debts, and check your tax code early.
Special Cases: Pensioners and Business Owners
Let’s not forget pensioners and business owners—they face unique M1 quirks. Pensioners like Doreen from Part 2 might get M1 when starting a private pension, especially if their state pension already uses part of their allowance. In 2025/26, the state pension (£11,502 annually) leaves little room in the £12,570 allowance, so M1 can overtax small private pensions. Business owners paying themselves via PAYE, like Ewan from Part 2, might see M1 if their payroll software fails to report dividends or bonuses to HMRC. For both, the fix is proactive communication: pensioners should ensure pension providers share income details with HMRC, and business owners should verify payroll compliance. Lakshmi, for instance, now uses a payroll service that syncs monthly with HMRC to avoid M1 errors.
Long-Term Strategies to Stay M1-Free
Nobody wants to keep wrestling with M1, right? To stay clear, make tax admin a habit. Keep digital or physical copies of your P45, P60, and payslips—cloud storage works wonders. Update your GOV.UK Personal Tax Account with any job or pension changes immediately. For business owners, invest in HMRC-approved payroll software or a bookkeeper to ensure seamless reporting. Pensioners should confirm with their provider that income details are sent to HMRC before payments begin. Meera, after her refund, now checks her tax code quarterly and keeps a folder of tax documents. Also, consider setting up HMRC’s email alerts for tax code changes to catch issues fast.
Empowering Yourself with Knowledge
Here’s the thing: understanding M1 gives you power over your finances. Whether you’re a nurse like Meera, a consultant like Lakshmi, or a pensioner like Doreen, knowing how M1 works—and how to fix it—saves you money and stress. Use tools like the GOV.UK tax code checker to monitor your status. If you’re a business owner, consult an accountant annually to align your PAYE and self-assessment taxes. The 2025/26 tax year, with frozen thresholds, makes vigilance even more crucial. By staying proactive, you’ll not only dodge M1 pitfalls but also keep more of your hard-earned cash where it belongs—in your pocket.
The Connection Between M1 Tax Code and Other Allowances in the UK
Exploring the M1 Tax Code's Influence on Various Tax Allowances
The M1 tax code, primarily an emergency tax code, influences how various allowances are applied within the UK's tax system. Unlike the cumulative tax codes, M1 does not consider the taxpayer's previous income or tax paid within the fiscal year. This lack of historical consideration can impact the application and benefit of several other tax allowances beyond the Marriage Allowance, such as the Personal Savings Allowance, Dividend Allowance, and various employment-related allowances.
Personal Savings Allowance and M1 Tax Code
The Personal Savings Allowance allows individuals to earn a certain amount of interest on their savings without paying tax on it. For basic rate taxpayers, this allowance stands at £1,000 and £500 for higher rate taxpayers. However, those on the M1 tax code need to be cautious as this code does not consider the cumulative tax paid. Thus, if significant interest income is earned early in the fiscal year, the M1 code may result in temporary over-taxation of savings interest, which would only be adjusted after the individual is moved off the M1 code or at the end of the tax year.
Impact on Dividend Allowance
Similarly, the Dividend Allowance, which allows individuals to earn up to £2,000 in dividends without taxation, can also be affected by the M1 tax code. Investors frequently receiving dividends may find that their dividend income is taxed inappropriately if their cumulative earnings and tax adjustments have not been considered due to the M1 code. This could lead to a higher immediate tax burden, adjusted only when the tax code is corrected or at year-end calculations.
Interplay with Employment-related Allowances
Several employment-related allowances such as the Employment Allowance (which reduces employer National Insurance contributions) and expenses like the Uniform Tax Rebate might also interact complexly with the M1 code. For employees, the M1 code's month-by-month assessment means any tax relief from these allowances might not be immediately evident in their net salary and would require eventual reconciliation by HMRC.
Blind Person's Allowance
Blind Person's Allowance, which provides additional relief to blind persons, could be underutilized under an M1 tax code since the allowance benefits might not be fully realized if the code is applied without consideration of the full fiscal year's tax situation. This could lead to initial overpayments in tax, pending adjustments when more accurate tax information is processed.
Procedure for Adjusting Allowances with an M1 Code
The primary step for taxpayers under an M1 tax code is to ensure timely communication with HMRC. Providing HMRC with up-to-date information about changes in income, savings, or dividends helps in moving away from the M1 code to a more appropriate cumulative code. Additionally, checking tax notices and speaking with tax advisors can help understand and mitigate the effects of the M1 code on various allowances.
Communicate with HMRC: Provide all necessary documentation and updates regarding your financial status to facilitate a swift update from the M1 code.
Regular Review of Tax Codes: Monitor tax codes on payslips and through communication with HMRC to ensure they reflect your current situation accurately.
Consult Tax Professionals: Seeking advice from tax professionals can provide strategies to manage and adjust tax codes efficiently, ensuring all allowances are appropriately accounted for.
The M1 tax code can complicate the application of various tax allowances due to its non-cumulative nature. Understanding the interplay between this emergency tax code and different allowances is crucial for ensuring that taxpayers do not overpay throughout the year. By maintaining open lines of communication with HMRC and regularly reviewing their tax situation, taxpayers can ensure they are making the most of the allowances available to them, ultimately optimizing their tax liabilities and benefits under the UK tax system.
Summary of All the Most Important Points
The M1 tax code is an emergency, non-cumulative tax code used by HMRC when they lack sufficient income details, often applied when starting a new job without a P45 or receiving a pension.
M1 calculates tax monthly using a £1,047.50 allowance (for 2025/26), ignoring prior earnings or unused allowances, which can lead to over- or underpaying tax.
Common triggers for M1 include job changes without a P45, transitioning from self-employment to PAYE, or starting a private pension with incomplete income records.
Freelancers, pensioners, and business owners are particularly vulnerable to M1, as their income patterns often complicate HMRC’s records.
Overpayment occurs when M1 doesn’t account for unused personal allowance (£12,570 in 2025/26), especially if you’ve had low or no earnings earlier in the year.
Underpayment can happen if you’ve earned above £50,270, as M1 may apply only the 20% basic rate instead of the 40% higher rate, leading to a future tax bill.
To fix M1, check your payslip for “M1” or “W1,” gather P45/P60/payslips, and contact HMRC via the Personal Tax Account or helpline (0300 200 3300) to update your code.
Refunds for overpaid tax can be claimed through the GOV.UK Personal Tax Account, typically processed within 8 weeks, either via payroll or direct payment.
Prevent M1 by promptly providing a P45 or Starter Checklist to new employers, ensuring payroll syncs with HMRC, and regularly checking your tax code online.
Use a worksheet to estimate M1 overpayments by comparing monthly tax paid against what a cumulative code (e.g., 1257L) would’ve charged, aiding refund claims.
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The information provided in our articles is for general informational purposes only and is not intended as professional advice. While we strive to keep the information up-to-date and correct, Pro Tax Accountant makes no representations or warranties of any kind, express or implied, about the completeness, accuracy, reliability, suitability, or availability with respect to the website or the information, products, services, or related graphics contained in the articles for any purpose. Any reliance you place on such information is therefore strictly at your own risk. The graphs may also not be 100% accurate.
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The Author:
Adil Akhtar, ACMA, CGMA, CEO and Chief Accountant of Pro Tax Accountant, is an esteemed tax blog writer with over 10 years of expertise in navigating complex tax matters. For more than three years, his insightful blogs have empowered UK taxpayers with clear, actionable advice. Leading Advantax Accountants as well, Adil blends technical prowess with a passion for demystifying finance, cementing his reputation as a trusted authority in tax education.
Email: adilacma@icloud.com
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