BR tax code: what it means
BR means all your income from this job or pension is taxed at the basic rate, 20%, with no tax-free allowance. GOV.UK says it's usually used when you have more than one job or pension: your allowance is used by your main job, so the second is taxed from the first pound.
See what a BR code takes from pay from this job, with National Insurance.
Work out take-home on BRHow BR is worked out
Pay from the job is rounded down to the pound and taxed at 20%. There's no tax-free pay to subtract. In Scotland the code is SBR and the rate is Scotland's basic rate, also 20% in 2026/27.
| Pay this period | Income tax |
|---|---|
| £300.55 a week | £60.00 (20% of £300) |
| £1,000 a month | £200.00 |
When BR might be wrong
- It's your only job: you'd normally have a code like 1257L instead.
- Your main job doesn't use all your allowance: HMRC can split it between jobs.
- Your total income is in the higher-rate band: HMRC may use D0 instead, which taxes this job at 40%.
National Insurance is separate from your tax code. Each job works it out on its own pay.
Questions
Why is my second job on BR?
Because your Personal Allowance is normally used against your main job, so none is left for the second. BR taxes the second job at 20% from the first pound.
Will I get a refund if BR is wrong?
If you paid too much, HMRC corrects it by changing your code or with a refund after the tax year. Check your code in your HMRC online account.
Sources
- GOV.UK — Tax codes: what your tax code means
- HMRC — Specification for PAYE Tax Table Routines, version 24.0
Official sources checked 24 September 2026. This guide explains how pay documents work; it is not tax or legal advice.