Tax Code Guide
100L
Tax Code 100L Explained
What does this code mean?
100L means you only have £1,000 of tax-free income. Nearly your entire Personal Allowance has been consumed by deductions. At this level, it is strongly recommended to contact HMRC or check your online tax account to verify this is correct, as errors in coding notices do occur.
Who gets this code?
Rare. Usually indicates very large deductions for benefits, state pension, or underpayment recovery. Could be an error worth investigating.
Is it correct?
Check your latest P45 or Payslip to see if this matches your current situation.