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An employee’s tax code allows an employer to deduct the correct amount of PAYE due. Tax codes are issued by HMRC. In some cases, the employer is required to operate an 'emergency code' until the correct code is issued by HMRC and sometimes this includes a requirement to operate the code on a 'week 1' or 'month 1' basis. This is most likely to be where certain indicators on the P45 are used, or for one off payments such as payments made after the termination of employment. This code is illustrated by putting W1 or M1 at the end of the code eg 1275L M1. 

This code means that the tax is calculated on the basis only of the pay received in that period and the personal allowance due for that period. No account will be taken of previous earnings in the tax year. This is also known as a non-cumulative tax code. Whether the M1 or W1 code is used will usually be related to whether the payroll