How is SBR different from BR (without S prefix)?

BR applies the rest-of-UK Basic Rate (20%) - the same numerical rate as Scottish Basic Rate, so the cash result is identical. The difference is administrative: SBR correctly identifies the employment as Scottish-taxed, ensuring revenue allocation to the Scottish Government. BR codes Scottish income to rest-of-UK revenue pool by mistake.

Can I have SBR on my primary job?

Unusual but possible. SBR on primary employment would mean no PA applied - typically only happens if your tax code has been adjusted for a specific reason (e.g. recovering tax debt). Most primary-job Scottish employees use S1257L.

What about Scottish second jobs that should be at higher rate?

Use SD0 (21% intermediate rate flat), SD1 (42% Scottish higher rate flat), SD2 (45% advanced rate flat) or SD3 (48% top rate flat), depending on which Scottish band the secondary employment falls into when combined with primary income. SBR only collects the right tax when total income stays within the Scottish basic band - the intermediate rate starts above it.

Tax Code · 2026/27

SBR Tax Code: Scottish Basic Rate Flat 20%

SBR codes a Scottish taxpayer at the 20% Basic Rate on every pound of income from this employment, with no Personal Allowance applied. Used most often when your primary job has already used your full PA, and a second job needs all income taxed.

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What the SBR tax code means

SBR is the Scottish prefix (S) + BR (Basic Rate) combined. It applies the 20% Scottish Basic Rate to all income from this employment.

The S prefix tells PAYE you are a Scottish taxpayer. BR (Basic Rate) means no Personal Allowance applied - every pound is taxed at the Basic Rate. The Scottish basic rate band 2026/27 is £16,538 - £29,526 of total income (the band above the 19% starter rate, up to £16,956 of taxable income).

Note: SBR does NOT use the Scottish Intermediate (21%), Higher (42%), Advanced (45%) or Top (48%) rates - it applies flat 20% regardless of total income. That makes SBR the wrong code once your main job alone has taken you past the basic band: from £29,527 the second job's income is intermediate-rate and needs SD0 (21%); higher up it needs SD1 (higher, 42%), SD2 (advanced, 45%) or SD3 (top, 48%).

When you'll see SBR

You have a second job in Scotland and your primary job has already used your full Personal Allowance.
You have a pension drawdown alongside continuing employment and HMRC has flagged the smaller income source for SBR coding.
You started a new Scottish-employed job mid-year and your previous P45 showed PA already fully used at the previous employer.

What to do if you have a SBR code

If your total combined income stays at or below £29,526 (the top of the Scottish basic band): nothing - SBR is the correct code.
If your combined income goes past £29,526, SBR under-collects: the second job should be SD0 (21%) once the main job alone is in the intermediate band, or SD1 (42%) once it is above £43,662. Contact HMRC to change the code; otherwise the shortfall is collected after the year through your tax code or a P800.
If you believe the S prefix is wrong (you have moved out of Scotland): update your address via Personal Tax Account. HMRC will reissue BR (rest-of-UK Basic Rate) from the next pay period.

Worked example

On SBR at £8,000 gross from a part-time Scottish job alongside a £20,000 main job, the combined £28,000 stays inside the Scottish basic band (to £29,526), so all £8,000 is correctly taxed at 20% = £1,600, plus NI as appropriate. A personal-allowance code (S1257L) on the second job would under-tax it, because the allowance is already used by the main job. Now put the same £8,000 beside a £30,000 main job: the main job alone is already past £29,526, so every pound of the second job is intermediate-rate income at 21%. SBR under-collects by £80 a year, and the right code is SD0. Above £43,662 of main-job pay it would be SD1 (42%).

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

Frequently asked questions about SBR

How is SBR different from BR (without S prefix)?: BR applies the rest-of-UK Basic Rate (20%) - the same numerical rate as Scottish Basic Rate, so the cash result is identical. The difference is administrative: SBR correctly identifies the employment as Scottish-taxed, ensuring revenue allocation to the Scottish Government. BR codes Scottish income to rest-of-UK revenue pool by mistake.
Can I have SBR on my primary job?: Unusual but possible. SBR on primary employment would mean no PA applied - typically only happens if your tax code has been adjusted for a specific reason (e.g. recovering tax debt). Most primary-job Scottish employees use S1257L.
What about Scottish second jobs that should be at higher rate?: Use SD0 (21% intermediate rate flat), SD1 (42% Scottish higher rate flat), SD2 (45% advanced rate flat) or SD3 (48% top rate flat), depending on which Scottish band the secondary employment falls into when combined with primary income. SBR only collects the right tax when total income stays within the Scottish basic band - the intermediate rate starts above it.

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 →