Tax codes, 2026/27
BR tax code
BR means all your income from this job or pension is taxed at the basic rate, 20%, with no tax-free allowance. It is usually used if you have more than one job or pension.
BR takes 20% of every pound from this job
With BR there is no tax-free allowance: all of your income from this job or pension is taxed at the basic rate, 20%. For Scottish taxpayers the code is SBR, at the Scottish basic rate of 20%, and for Welsh taxpayers CBR, at 20%.
| Pay from this job a year | Tax a year with BR | Tax a month | Tax a year on 1257L |
|---|---|---|---|
| £5,000 | £1,000.00 | £83.33 | £0.00 |
| £10,000 | £2,000.00 | £166.67 | £0.00 |
| £15,000 | £3,000.00 | £250.00 | £486.00 |
| £20,000 | £4,000.00 | £333.33 | £1,486.00 |
| £30,000 | £6,000.00 | £500.00 | £3,486.00 |
For a full tax year. The last column shows the same pay taxed on its own with the standard allowance, as it would be if this were your only job.
BR is usually for a second job or pension
You only get one Personal Allowance for each tax year, and it is usually given to the job that pays you the most. Another job or pension then usually gets a code like BR, so all of its pay is taxed at 20%. If your main job uses your whole allowance, that is normally right.
If your main job pays less than £12,570, BR may take too much
If your main job pays less than the allowance, part of it may be moved to your other job. GOV.UK's example: one job pays £8,000 and another £7,000 in the tax year. The unused £4,570 of allowance (£12,570 − £8,000) can cover part of the second job, leaving £2,430 taxable and £486 of tax, instead of £1,400 on BR. Contact HMRC to check if your Personal Allowance can be split between your jobs.
If BR is on your only job or pension, ask HMRC to check it.
Two jobs, one allowance
With two jobs, the allowance normally sits with the bigger one. Add both jobs together in the take-home calculator to see the year as a whole.
How to check or fix your tax code
- Find your code on your payslip, in a tax code letter from HMRC, or by signing in to HMRC's Check your Income Tax service or the HMRC app.
- If it looks wrong, use the same online service to check your jobs, pensions, estimated income and company benefits, and update anything that is wrong or missing. GOV.UK says this is the quickest way.
- If you have just started a new job, GOV.UK says to wait 35 days for HMRC to get your new income details before contacting them. If you left a job without a P45, ask your old employer for one.
- HMRC will tell you and your employer the new code within 15 working days. If you paid too much tax, your employer usually refunds it through your pay once the new code is used.
- If you cannot use the online service, contact HMRC about Income Tax.
Only HMRC can set or change your tax code. This page explains what codes mean; it is not personal tax advice. Sources: GOV.UK: If you think your tax code is wrong; GOV.UK: If you've paid too much or too little tax; GOV.UK: Tax codes.
Questions about BR
What does BR mean on my payslip?
BR means all your income from this job or pension is taxed at the basic rate, 20%. It is usually used if you have more than one job or pension.
Why is my second job on BR?
You only get one Personal Allowance for each tax year, and it is usually given to the job that pays you the most, so a second job is usually taxed from the first pound.
Can I get a refund if BR was wrong?
If HMRC changes your code and you paid too much, your employer usually refunds the difference through your pay once the new code is used. After the tax year ends HMRC also checks what you paid.
Other tax codes
- 1257LThe standard code: £12,570 tax-free.
- D0All pay taxed at 40% (SD0: 21%).
- D1All pay taxed at 45% (SD1: 42%).
- 0TNo tax-free allowance on this job.
- NTNo tax taken from this income.
- K codesExtra taxable pay added, such as K475.
- Emergency codesW1, M1 and X: each payday on its own.
- Tax code checkerType your code to see what it means.
This page explains what the BR code means under GOV.UK and HMRC guidance for 2026/27. It is general information, not personal tax advice. Only HMRC can confirm or change your tax code. Tax figures are estimates for a full tax year at steady pay.
Sources
Rules checked 21 October 2026 against: GOV.UK: What your tax code means; GOV.UK: Understanding your employees' tax codes; HMRC PAYE Manual PAYE11015: codes for special cases; HMRC PAYE Manual PAYE11025: codes with no allowances or deductions; GOV.UK: How tax works if you have more than one job; GOV.UK: If you've paid too much or too little tax. How we calculate.
Tax rates and thresholds are taken from HMRC, GOV.UK and Scottish Government publications. Contains public sector information licensed under the Open Government Licence v3.0.