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A Month1 or Week1 tax code usually suggests the individual has had another form of income during that tax year.

This could be:

  • a second job
  • leaving one job midway through the year to start another
  • pension income
  • the individual has been unemployed

If your P60 shows this tax code and you did receive another income, we must see additional proof of the income received during the relevant tax year.

If a 'Basic Rate' (BR) tax code is shown it usually indicates there's a second form of income from employment which would have a normal tax code applied.

You must send additional evidence to confirm this such as a:

  • P60
  • month 12 or week 52 payslip
  • P45
  • statement of earnings letter from HM Revenue and Customs (HMRC) detailing the total taxable income and tax paid

You can contact HMRC by calling 0300 200 3300.

If a 'Basic Rate' OT tax code is shown it usually indicates all the tax allowance has been used up and there's some other form of taxable income.

Although some P60s are different, a Month1 or Week1 tax code will normally be indicated by 'M1', 'W1', 'X', or '1' printed after the tax code.

You can read more information about tax codes on the gov.uk website.