Tax on two jobs · 2026/27 tax year

Tax on a second job in the UK

You get one £12,570 Personal Allowance however many jobs you have, and HMRC usually gives it to the job that pays most. Your second job then gets a code that taxes every pound: BR at 20% if your total pay is under £50,270, or D0 at 40% if your main job is already over it. With £30,000 and £8,000 the second job pays £1,600 a year, the right amount. National Insurance is charged on each job separately, so a small second job often pays none.

Second job tax rules checked against GOV.UK on 25 September 2026.

Allowances

One

£12,570, usually on the main job

Usual second job code

20% on every pound

Main job over £50,270

40% on every pound

NI threshold

£1,048

a month, per job

Common second job situations, 2026/27

Main job on 1257L, both jobs paid monthly. Tax and NI a year on the second job, and what you are likely to owe or get back after the year ends.

Main job pay	Second job pay	Second job code	Tax on second job	NI on second job	At year end
£25,000	£5,000	BR	£1,000	£0	About right
£30,000	£8,000	BR	£1,600	£0	About right
£45,000	£10,000	BR	£2,000	£0	Owe £946
£60,000	£10,000	D0	£4,000	£0	About right
£8,000	£7,000	BR	£1,400	£0	Owed £914

Step 1: which job gets the allowance

GOV.UK says you only get one Personal Allowance a year and it is usually allocated to the job that pays you the most. That job normally has 1257L, or S1257L in Scotland.

Step 2: the code on the other job

BR taxes all of it at 20%, D0 at 40% and D1 at 45%. In Scotland SBR is 20%, SD0 21%, SD1 42%, SD2 45% and SD3 48%. The right one depends on how far your main job pay reaches up the bands.

Step 3: check the total

Add both jobs together and work out the tax as if it were one salary. If the codes take less, you will owe the gap; if more, you are due a refund. HMRC usually sends a P800 after the year ends either way.

Step 4: National Insurance

Each employer works out NI on its own job, with its own £1,048 a month threshold. Nothing is shared or owed later, unless both jobs are with the same employer.

Getting your codes changed

Codes are set per job, and HMRC can change them during the year. Check each job is listed correctly in the PAYE section of your Personal Tax Account or the HMRC app, and update your income in HMRC's Check your Income Tax service. HMRC tells you and your employers any new code within 15 working days. You can also call the Income Tax helpline on 0300 200 3300 (Monday to Friday, 8am to 6pm).

Guides and definitions

Why is my tax code wrong? What it means and how to fix it (Guide)
Emergency tax code (An emergency tax code, marked W1, M1 or X, taxes each payday on its own, as if you were paid that amount every period of the year.)
Marginal tax rate (Your marginal tax rate is the share of your next pound or dollar of income that goes in tax and deductions.)
P11D (A P11D is the form UK employers send HMRC by 6 July to report each employee's taxable benefits and expenses that were not taxed through payroll.)
P60 (A P60 is the yearly summary of your pay and tax from one employer, due by 31 May if you work there on 5 April.)
Personal Allowance (The Personal Allowance is the income you can earn each UK tax year before Income Tax starts: £12,570 for 2026/27.)

Work out tax on your own two jobs

Second job tax, case by case

Second job on BR (basic rate) (Main job under £50,270: every pound of the second job taxed at 20%)
Second job at 40% (D0) (When a second job takes you over £50,270)
Splitting your allowance (Main job under £12,570: move the unused allowance)
National Insurance on two jobs (Each job has its own NI threshold)
Self-employed side income (The £1,000 trading allowance and Self Assessment)

BR tax code explained · D0 tax code explained · Second job tax calculator · Work out tax on your own two jobs

Common questions

How is a second job taxed in the UK?

Through PAYE, like your main job, but usually with no tax-free pay. Your main job uses your £12,570 allowance, so the second job gets BR (20% on everything) or D0 (40%) if your main job pays over £50,270.

Is a second job taxed more?

No, it just shows up differently. The second job has no tax-free pay because your main job already has it. With £30,000 and £8,000 you pay £5,086 in total, exactly the tax due on one £38,000 salary.

What is the tax code for a second job?

Usually BR, meaning all pay from that job is taxed at the basic rate. It is D0 at 40% if your main job is in the higher band, D1 at 45% above £125,140, or a split code if your main job pays under £12,570.

Do I need to do a tax return for a second job?

Not for an employed job, as tax comes off through PAYE. You do need Self Assessment for self-employed side income over £1,000 a year, the level of the trading allowance.

Who do I contact about my second job tax code?

HMRC, not your employer. Use the PAYE section of your Personal Tax Account or the HMRC app to check both jobs, or call 0300 200 3300. HMRC sends you and your employers any new code within 15 working days.

Sources and assumptions

Income Tax for the 2026/27 tax year (6 April 2026 to 5 April 2027), with the same pay every month from both jobs for the whole year.
England, Wales and Northern Ireland rates unless a table says Scotland. The main job is on 1257L with the standard £12,570 allowance and pay under £100,000.
Employee National Insurance is worked out on each job's monthly pay with HMRC's monthly thresholds (£1,048 and £4,189), so yearly totals can differ by a few pence from an annual sum.

These are estimates to help you understand tax on more than one job, not tax advice. HMRC and your employers' payroll decide what you actually pay.