Evelyn - 0T code
All Evelyn's personal allowances are used against her state pension so she has received an 0T code from HMRC to be used against the occupational pension that she also receives. Her occupational pension before tax for 2013/14 is £1,000 a month. Because she has no personal allowances to set against this pension, Evelyn will be taxed at the 20% rate on the full £1,000. So the tax she will pay on it over the year is £200, leaving her with £800 after-tax on this second pension.