What does the tax code 522L/1 mean?

UK PAYE Tax code: does 0T code (zero T) mean no PA only or no to every tax free allowance?

• (assuming they are elligible for Blind Allowance) I know they do not get any personal allowance (PA). But does this tax code exclude PA only or does it apply to ALL tax free allowances eg Blind Allowance? Seeking expert opinion.

• Answer:

  Code 0T isn't used very much now. It was only relevant when the lower 10% rate band was in force, and it meant that the 10% rate band would be utilised, but no tax allowances at that source of income. Now codes 0T and BR have the same effect, all the income is taxed at 20%. All UK citizens are entitled to a tax-free allowance of £6475, with over 65s and over 75s getting more. Sometimes the taxpayer has other income that can't be taxed at source, an example being a state retirement pension. Their code is restricted by the amount of that income, and I guess the person with the 0T code is getting their tax allowance(s) elsewhere. When there is more than one income subject to PAYE tax (say two private pensions, or a job and a private pension) there is only one tax personal allowance available, so the code number will be different at each income. Has this person got another income? This code number 0T would not include the personal allowance, married couples allowance, or blind person's allowance. I am assuming the person was born before 05/04/1935, is legally married (common-law doesn't count) and is registered blind with the local authority. Otherwise there would be no entitlement to MCA or BPA. Both those allowances can be transferred to a spouse, although the personal allowance can't. That would be my guess, with the personal allowance going to another income. Having said that, MCA and BPA both require a formal claim for the person to get it. Has this been made? For BPA, details of the local authority registration are also required.