BR tax code

Basic Rate — all income taxed at 20%. No personal allowance applied.

What this code means in practice

This code does not include a standard Personal Allowance — tax is calculated at a flat rate or with no free pay.

Used for a second job or pension where the Personal Allowance is already being used by another income source. The employer deducts 20% on every pound.

Check your take-home pay

Enter code BR in our tax code checker or model a full salary with our salary calculator. Compare the result with your payslip to spot overpayment early.

Frequently asked questions

What does tax code BR mean?

Basic Rate — all income taxed at 20%. No personal allowance applied.

Is BR an emergency tax code?

BR is not flagged as an emergency code in our database, but you should still verify it matches your circumstances in HMRC's Personal Tax Account.

How do I change my tax code?

Update your employment details in your Personal Tax Account at gov.uk, give your employer a P45 when changing jobs, or call HMRC on 0300 200 3300. Your employer applies the new code once HMRC issues it.

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.