Tax codes, 2026/27
S1257L tax code
S1257L means you pay Scottish income tax and get the standard £12,570 tax-free allowance. The S means your income is taxed using the rates in Scotland; 1257L is the standard code.
The S means you pay Scottish income tax
An S at the start of a tax code means your income or pension is taxed using the rates in Scotland. HMRC's guide for employers says the S prefix is for an employee whose main home is in Scotland. The rest of the code works as usual: 1257 means £12,570 of tax-free pay in 2026/27, and the L means you're entitled to the standard tax-free Personal Allowance.
Scottish income tax rates for 2026/27
| Band | Income a year | Rate |
|---|---|---|
| Personal Allowance | Up to £12,570 | 0% |
| Starter rate | £12,571 to £16,537 | 19% |
| Basic rate | £16,538 to £29,526 | 20% |
| Intermediate rate | £29,527 to £43,662 | 21% |
| Higher rate | £43,663 to £75,000 | 42% |
| Advanced rate | £75,001 to £125,140 | 45% |
| Top rate | Over £125,140 | 48% |
Income ranges assume the standard Personal Allowance. Scottish income tax 2026/27 explained.
S1257L against 1257L on common salaries
| Pay a year | Tax with S1257L | Tax with 1257L | With S1257L you pay |
|---|---|---|---|
| £15,000 | £461.70 | £486.00 | £24.30 less |
| £20,000 | £1,446.33 | £1,486.00 | £39.67 less |
| £25,000 | £2,446.33 | £2,486.00 | £39.67 less |
| £30,000 | £3,451.07 | £3,486.00 | £34.93 less |
| £40,000 | £5,551.07 | £5,486.00 | £65.07 more |
| £50,000 | £8,982.05 | £7,486.00 | £1,496.05 more |
| £60,000 | £13,182.05 | £11,432.00 | £1,750.05 more |
On pay up to about £33,500 a year, S1257L takes a little less income tax than 1257L, at most £39.67 a year less, because of the 19% starter rate. Above that, the 21% intermediate rate and the 42% higher rate, which starts at £43,663, mean you pay more. National Insurance is the same across the UK.
Income tax for a full tax year at steady pay, with no other income. Each salary links to its take-home pay.
Who pays Scottish income tax
GOV.UK says you pay Scottish Income Tax if you live in Scotland. If you move to or from Scotland during a tax year, you pay the Scottish rates if you live in Scotland for a longer period than anywhere else in the UK during that year. You must tell HMRC of your new address, and GOV.UK says the new rate is backdated to the start of the tax year (6 April) in which you moved.
S1257L W1, M1 or X is an emergency code
As with 1257L, W1, M1 or X at the end means an emergency code: each payday is taxed on its own, ignoring your earlier pay and tax in the tax year. How emergency tax codes work.
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 S1257L
What does S1257L mean?
S1257L means you pay Scottish income tax and get the standard £12,570 tax-free Personal Allowance. The S means your income or pension is taxed using the rates in Scotland, and 1257L is the standard code.
Do I pay more tax on S1257L than on 1257L?
It depends on your pay. With 2026/27 rates, S1257L takes a little less income tax than 1257L on pay up to about £33,500 a year (at most £39.67 less) and more above that: on £50,000, £8,982.05 a year against £7,486.00.
Why do I have an S tax code?
Because HMRC treats you as a Scottish taxpayer. HMRC's guide for employers says the S prefix is for an employee whose main home is in Scotland. If you don't live in Scotland, update your address with HMRC so your code can be corrected.
Other tax codes
- Tax code checkerType your code to see what it means.
- 1257LThe standard code: £12,570 tax-free.
- C1257LWelsh rates: the same tax as 1257L in 2026/27.
- BRAll pay from this job taxed at 20%.
- SBRScotland: all pay from this job at 20%.
- D0 and D1All pay taxed at 40% or 45%.
- SD0 to SD3Scotland: all pay at 21%, 42%, 45% or 48%.
- 0TNo tax-free allowance on this job.
- S0TNo allowance, Scottish rates from 19%.
- NTNo tax taken from this income.
- K codesExtra taxable pay added, such as K475.
- M and N codesMarriage Allowance: 1383M and 1131N.
- T codesOther calculations in your allowance, such as 1257T.
- Emergency codesW1, M1 and X: each payday on its own.
This page explains what the S1257L 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 28 October 2026 against: GOV.UK: What your tax code means; GOV.UK: Understanding your employees' tax codes; GOV.UK: Scottish Income Tax; GOV.UK: Scottish Income Tax, if you move to or from Scotland; GOV.UK: Income Tax rates and Personal Allowances. 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.