BR tax code
UK tax glossary · Last reviewed: April 2026
BR is standard for a second job when your Personal Allowance is already fully used by your main employment. Every pound from that job is taxed at 20% with no tax-free element.
In Scotland and Wales, BR still applies to non-savings income from a second job, though the rate may differ slightly from England for Scottish higher-rate payers who are coded D0S.
If BR appears on your only or main job, you are likely overpaying — contact HMRC urgently via your Personal Tax Account or the income tax helpline.
Worked example
Main job: £25,000 (code 1257L, tax-free allowance applied). Second job: £8,000 (code BR). Second-job tax: £8,000 × 20% = £1,600. No NI Primary Threshold interaction — both jobs charge NI independently.
Common questions
Can I split my Personal Allowance between two jobs?
Yes. You can ask HMRC to split code 1257L across two employments. Contact HMRC and they will update both employers' codes accordingly.
Why is my only job coded BR?
Common reasons: your employer submitted incorrect information to HMRC, you have underpaid tax from an earlier year, or you recently changed jobs. Check and update your Personal Tax Account immediately.
Related resources
TaxHelper provides general information based on published HMRC rates and guidance. It is not regulated financial or tax advice. For decisions involving significant sums, complex circumstances, or if you are unsure, speak to a qualified accountant or HMRC directly.