Why am I on BR when I only have one job?

Most often because HMRC doesn't yet have your P45 or Starter Checklist, so they apply BR as a temporary safety net. Submit the paperwork (ask your new employer) and the code usually corrects to 1257L within 1-2 pay periods.

Can I get a refund if BR over-taxed me?

Yes. At year-end HMRC reconciles across all your employments. If you paid too much — typical when total income is under £12,570 but BR was applied — you receive a P800 letter and automatic refund or adjustment to next year's code.

Yes, BR applies the basic-rate 20% flat. If your total income pushes you into the higher-rate band, HMRC usually upgrades the second-job code to D0 (40%) to recover the extra tax at source rather than via self-assessment.

Does BR apply in Scotland?

Yes, but Scottish taxpayers on a second job may see SBR instead (Scottish basic rate). Because Scotland's basic rate is 20% (the intermediate rate of 21% kicks in higher), the effective rate from an SBR code usually matches BR — but double-check your payslip.

BR Tax Code Explained — Second Job (UK 2026/27)

What the BR tax code means

The BR tax code stands for 'Basic Rate'. Your employer applies zero Personal Allowance and taxes every pound of your pay at 20% — the basic-rate band. It is not the same as 'normal' PAYE; it assumes your PA is being used up elsewhere.

BR is HMRC's default for a second (or additional) employment when the primary job already claims the full £12,570 PA. It prevents the PA being applied twice, which would otherwise under-tax the second source and leave you with a bill at year-end.

BR can sometimes be applied when HMRC is missing information — for example, before you've submitted a Starter Checklist or P45 at a new job. In that temporary case, expect the code to change once HMRC has the full picture.

When you'll see BR

You have a second job, and your main job uses your Personal Allowance (the normal setup).
You draw a pension while still employed — the pension gets BR if the salary uses the PA.
You started a new employer recently and haven't provided a P45 or Starter Checklist — HMRC temporarily applies BR until the picture clears.
Short-term contract/seasonal work added on top of a regular job.

What to do if you have a BR code

Check your main employer (or primary pension provider) is using 1257L — not another variant that leaves your PA unused.
If the BR job is your only income source and your total earnings are under £12,570/year, you're being over-taxed and should contact HMRC. They'll refund the excess once the year-end reconciliation runs.
If your total across all jobs is below the higher-rate threshold, BR at 20% is exactly correct — no action needed.
If you're a higher-rate or additional-rate taxpayer overall, BR under-taxes the second job and you may owe more through self-assessment. HMRC will usually upgrade the code to D0 or D1 once they notice.

Worked example

£10,000 second-job income on BR: Income Tax is 20% × £10,000 = £2,000. National Insurance is separately calculated — Class 1 NI is assessed per employment, so each job has its own threshold. Take-home from this job alone (before NI) is £8,000. Your main job's PA applies only to that job's pay.

Want to see the numbers for your own salary? Use the salary calculator and pick 2026/27 to see how BR interacts with your full take-home.

Frequently asked questions about BR

Why am I on BR when I only have one job?: Most often because HMRC doesn't yet have your P45 or Starter Checklist, so they apply BR as a temporary safety net. Submit the paperwork (ask your new employer) and the code usually corrects to 1257L within 1-2 pay periods.
Can I get a refund if BR over-taxed me?: Yes. At year-end HMRC reconciles across all your employments. If you paid too much — typical when total income is under £12,570 but BR was applied — you receive a P800 letter and automatic refund or adjustment to next year's code.
Is BR only 20%?: Yes, BR applies the basic-rate 20% flat. If your total income pushes you into the higher-rate band, HMRC usually upgrades the second-job code to D0 (40%) to recover the extra tax at source rather than via self-assessment.
Does BR apply in Scotland?: Yes, but Scottish taxpayers on a second job may see SBR instead (Scottish basic rate). Because Scotland's basic rate is 20% (the intermediate rate of 21% kicks in higher), the effective rate from an SBR code usually matches BR — but double-check your payslip.

All UK tax codes →

Sources & further reading

All figures and definitions on this page reflect the 2026/27 UK tax year and are cross-checked against HMRC guidance.

HMRC — What your tax code means (official meanings for L, BR, D0, D1, K, 0T, NT, M, N, S, C, T)
HMRC — Income Tax rates and Personal Allowance (2026/27 bands and thresholds)
HMRC — Emergency tax codes (W1, M1 and X suffixes)
HMRC — Rates and thresholds for employers 2026 to 2027
HMRC — Your Personal Tax Account (check your current code and how it was calculated)
Our methodology & calculation sources →