What is the tax code at section 6 of the P45?

An employee's tax code is the tax allowance set against that employee's gross pay before any PAYE income tax is deducted. The PAYE tax due can then be calculated on the resulting taxable pay. For the 2007/08 financial year the Personal Allowance is 522L. An employee on this code means they will be entitled to earn £5225 spread across the year before PAYE is deducted.