Tax on two jobs · 2026/27 tax year

When a second job pushes you into the 40% tax band

A second job is taxed at 40% under the D0 code when your main job already pays more than £50,270, because every extra pound falls in the higher rate band. If your main job pays less but the two together go over £50,270, the second job usually stays on BR at 20% and you owe the rest after the year ends: £45,000 plus £10,000 on BR leaves about £946 to pay. GOV.UK says HMRC usually sends a P800 calculation after the year ends.

Second job tax rules checked against GOV.UK on .

Higher rate starts at

£50,270

of total pay

D0 rate

40%

on every pound of the second job

Owed on £45k + £10k (BR)

£946

£4,730 taxed at 20% too little

D0 on £10,000

£4,000

main job over £50,270

Main job under £50,270, second job on BR

The two together go over £50,270, but BR only takes 20%. The last column is what you are likely to owe after 5 April.

Main job paySecond job payTax taken (1257L + BR)Right tax on totalLikely to owe
£42,000£12,000£8,286£9,032£746
£45,000£10,000£8,486£9,432£946
£48,000£5,000£8,086£8,632£546
£50,000£10,000£9,486£11,432£1,946

Main job over £50,270, second job on D0

D0 takes 40% of the second job, which matches the right tax on the total. The last column is what you would owe if the second job were left on BR.

Main job paySecond job payTax on second (D0)Right tax on totalOwed if left on BR
£55,000£5,000£2,000£11,432£1,000
£60,000£10,000£4,000£15,432£2,000
£70,000£20,000£8,000£23,432£4,000

Why HMRC uses D0

GOV.UK says D0 means all income from that job is taxed at the higher rate and is usually used when you have more than one job or pension. If your main job already fills your allowance and your basic rate band, every pound from the second job is in the 40% band, so D0 collects the right tax as you go.

The awkward middle

When your main job is under £50,270 but the total is over, the second job is partly 20% and partly 40%. Neither BR nor D0 fits exactly. BR takes too little, so you owe the difference; this is the most common reason people with two jobs get a bill. You can ask HMRC to change a code now to spread it over the year.

At the end of the tax year

GOV.UK says HMRC usually sends a P800 tax calculation after the year ends showing if you owe tax or are due a refund. Keep your payslips so you can check the figures.

Scotland

Scottish codes run differently. SD0 is 21% (intermediate rate), SD1 is 42% (higher rate), SD2 45% and SD3 48%. A Scottish taxpayer whose main job reaches the 42% band from £43,663 would usually get SD1: £4,200 on a £10,000 second job.

Getting your codes changed

If your pay changes during the year, for example you drop hours at your main job, D0 can start taking too much. 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.)

Check if you will owe tax on your second job

Other second job situations

Second job tax: the overview · BR tax code explained · D0 tax code explained · Second job tax calculator · Check if you will owe tax on your second job

Common questions

Why is my second job taxed at 40%?

Because you have the D0 code. Your main job already uses your £12,570 allowance and the basic rate band up to £50,270, so all your second job pay is in the 40% band. D0 collects that as you go instead of leaving you a bill.

Will a second job push me into the higher tax bracket?

Only the part of your total pay above £50,270 is taxed at 40%. With £45,000 and £10,000, that is £4,730. On BR it is taxed at 20%, so you owe about £946 unless HMRC changes a code.

How much is D0 on a £10,000 second job?

£4,000 a year, or £333.33 a month, if your main job pays over £50,270. With a £60,000 main job that brings your total to £15,432, the right tax on £70,000.

Should my second job be on BR or D0?

It depends on your main job pay. Under £50,270, BR is the usual code, though you may owe some tax if the total goes over. Over £50,270, D0 is the usual code. Over £125,140 it would be D1 at 45%.

How do I pay the tax I owe from a second job?

HMRC usually works it out after 5 April and sends a P800 calculation showing what you owe. To spread it over this year instead, ask HMRC now, through your Personal Tax Account or on 0300 200 3300, to adjust your codes.

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.
  • Figures in the Scotland note use the Scottish 42% higher rate applied by SD1.

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.