UK tax codes · 2026/27 tax year

BR tax code: what it means

BR stands for basic rate. Every pound you earn from that job or pension is taxed at 20%, with no tax-free allowance. It is usually used on a second job or pension when your main job already uses your £12,570 Personal Allowance. On £20,000 BR takes £4,000 a year, against £1,486 on 1257L. If BR is on your only job, you are overpaying.

Tax code rules checked against GOV.UK and HMRC's PAYE Manual on 25 September 2026.

Tax-free pay

£0

at this job

Rate

20%

on every pound

Tax on £25,000

£5,000

vs £2,486 on 1257L

Extra if it is your only job

£2,514

a year at most

BR compared with 1257L in 2026/27

Tax a year if the whole salary is taxed under BR, compared with the standard code. BR ignores the 40% band, so at £60,000 it takes less than the right amount would be with no allowance.

Salary	Tax on BR	Tax on 1257L	Extra on BR
£25,000	£5,000	£2,486	£2,514
£40,000	£8,000	£5,486	£2,514
£60,000	£12,000	£11,432	£568

BR on a second job

Pay from a second job taxed at 20% when your main job uses your allowance.

Second job pay a year	Tax a year	Tax a month
£1,800	£360	£30
£5,000	£1,000	£83.33
£10,000	£2,000	£166.67

Who gets BR

Mostly people with a second job or pension. GOV.UK's example: a permanent job paying £22,000 uses the whole allowance, so a seasonal job paying £1,800 is taxed on BR at 20%, which is £360. HMRC's manual also says BR is used for new starters who tick statement C on the starter checklist, meaning they have another job or pension.

BR on your only job

If BR is on your only or main job, you are not getting your tax-free allowance and could pay up to £2,514 too much a year (£12,570 at 20%). This often happens when an old job is still showing on HMRC's records. Tell HMRC you have left, through your personal tax account or the HMRC app.

BR in Scotland and Wales

SBR taxes all pay at the Scottish basic rate and CBR at the Welsh basic rate. Both are 20% for 2026/27, so the tax is the same as BR.

When BR is not enough

BR never charges 40%. If your total income across jobs goes over £50,270, HMRC may switch the second job to D0 so the higher rate is taken, or collect what is short after the year ends. Your main job still uses the normal bands.

If you think this code is wrong

If this is your only job or pension, or your main job pays less than £12,570, BR is probably wrong. You can ask HMRC to split your allowance between jobs. Sign in to HMRC's Check your Income Tax service (gov.uk/check-income-tax-current-year) and check your jobs, pensions, benefits and expenses. HMRC then tells you and your employer any new code within 15 working days; it should show on your next or following payslip if you are paid monthly, or your third if weekly. If you cannot go online, call the Income Tax helpline on 0300 200 3300 (Monday to Friday, 8am to 6pm). After starting a new job, wait 35 days before calling.

Guides and definitions

High Income Child Benefit Charge: how it is worked out and cut (Guide)
How to read your payslip: every line explained, with an example (Guide)
Emergency tax: how it works and how to get your money back (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.)
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.)
Tax code (A UK tax code tells your employer or pension provider how much tax-free pay to give you; 1257L, meaning £12,570, is the most common.)

Check your own tax code and pay

Other tax codes explained

1257L tax code (Standard tax-free allowance of £12,570 on one job or pension)
Emergency codes (W1, M1, X) tax code (Emergency basis: each payment taxed on its own)
S1257L tax code (Standard allowance, taxed at Scottish rates)
C1257L tax code (Standard allowance, taxed at Welsh rates)
1257M / 1383M tax code (You receive £1,260 of Marriage Allowance from your partner)
1257N / 1131N tax code (You transfer £1,260 of Marriage Allowance to your partner)
0T tax code (No tax-free pay; all pay taxed through the bands)
D0 tax code (All pay taxed at the 40% higher rate)
D1 tax code (All pay taxed at the 45% additional rate)
SD0, SD1, SD2, SD3 tax code (Scottish flat-rate codes at 21%, 42%, 45% or 48%)
K codes tax code (Untaxed income or deductions bigger than your allowance)
NT tax code (No tax taken from this job or pension)

Every UK tax code in one table · Salary after tax calculator · Check your own tax code and pay

Common questions

What does BR mean on my payslip?

BR means basic rate. GOV.UK says all your income from that job or pension is taxed at the basic rate, and it is usually used if you have more than one job or pension. You get no tax-free amount at that job.

How much tax do I pay on a BR tax code?

Exactly 20% of your pay from that job. BR on £20,000 is £4,000 a year, on £10,000 it is £2,000, and on the £1,800 seasonal job in GOV.UK's example it is £360.

Why is my tax code BR on my main job?

Usually because HMRC thinks you have another job or pension using your allowance, often an old job that has not been closed on your record, or because you ticked statement C on the starter checklist. Update your details online and HMRC will issue a new code.

Can I get tax back from a BR code?

Yes, if it was wrong. Once HMRC updates your code and has your income details, it asks your employer to refund the difference in your pay. After the year ends, HMRC checks your tax and tells you how to get any refund.

Can my allowance be split between two jobs?

Yes. If your main job pays less than £12,570, ask HMRC if your allowance can be split. GOV.UK's example has jobs paying £8,000 and £7,000: the second job gets the unused £4,570, so tax is £486 instead of £1,400 on BR.

Sources and assumptions

Income Tax for the 2026/27 tax year (6 April 2026 to 5 April 2027), with the same pay every payday for the whole year.
The code number is read as GOV.UK describes it: the tax-free amount with the last digit dropped (1257 = £12,570). Payroll tables can differ by a few pounds.
National Insurance, pension contributions and student loans are not included unless a table says so.

These are estimates to help you read your tax code, not tax advice. HMRC and your employer's payroll decide the tax you actually pay.