Tax Code SBR Explained
SBR is the Scottish equivalent of the BR code — all income from this source is taxed at Scotland's basic rate of 20%, with no Personal Allowance. It applies when a Scottish taxpayer's Personal Allowance is already being used by another income source. The rate is the same as the England BR code (20%), but the S prefix ensures Scottish Income Tax rates would apply to any further income in higher bands.
Who gets tax code SBR?
Scottish residents with a second job or additional income source where their Personal Allowance has already been allocated to their primary employment. As with the England BR code, it is often seen when starting a new job without a P45, or when taking on part-time work alongside a main job.
Scottish Income Tax: Scotland sets its own income tax rates. For 2025-26, Scottish rates diverge meaningfully from England above ~£30,000 — the 42% Higher rate kicks in at £43,663 versus £50,270 in England. National Insurance is the same as the rest of the UK.
Take-home pay on tax code SBR — 2025-26 examples
Examples below show Income Tax and take-home pay at common salary levels. National Insurance (NI) is also shown separately — NI is not affected by your tax code and applies on the same basis for all employees.
| Gross Salary | Income Tax | NI (est.) | Take-Home | Effective IT Rate |
|---|---|---|---|---|
| £20,000 | £4,000 | £594 | £15,406 | 20.0% |
| £25,000 | £5,000 | £994 | £19,006 | 20.0% |
| £30,000 | £6,000 | £1,394 | £22,606 | 20.0% |
| £35,000 | £7,000 | £1,794 | £26,206 | 20.0% |
| £40,000 | £8,000 | £2,194 | £29,806 | 20.0% |
| £45,000 | £9,000 | £2,594 | £33,406 | 20.0% |
| £50,000 | £10,000 | £2,994 | £37,006 | 20.0% |
| £60,000 | £12,000 | £3,211 | £44,789 | 20.0% |
| £75,000 | £15,000 | £3,511 | £56,489 | 20.0% |
| £100,000 | £20,000 | £4,011 | £75,989 | 20.0% |
Take-home = Gross − Income Tax − National Insurance. No pension, student loan or other deductions included. NI calculated at 8% between £12,570–£50,270 and 2% above. Effective IT Rate shows Income Tax as a percentage of gross salary.
If you have tax code SBR, here's what you should know
- Your tax code appears on your payslip, P60, and any correspondence from HMRC about your PAYE tax.
- Your employer uses this code to calculate how much Income Tax to deduct from each pay period — they do not set it themselves.
- If your circumstances change (new job, change in benefits, marriage allowance), your code should update automatically — but it is worth checking.
- You can view and update your tax code online via your Personal Tax Account at gov.uk.
- If you think your code is wrong, contact HMRC on 0300 200 3300 or use the HMRC app.
- An incorrect tax code can mean you overpay or underpay tax — overpayments are refunded, underpayments are collected in future years.
Frequently asked questions
What does tax code SBR mean?
SBR is the Scottish equivalent of the BR code — all income from this source is taxed at Scotland's basic rate of 20%, with no Personal Allowance. It applies when a Scottish taxpayer's Personal Allowance is already being used by another income source. The rate is the same as the England BR code (20%), but the S prefix ensures Scottish Income Tax rates would apply to any further income in higher bands.
Who gets tax code SBR?
Scottish residents with a second job or additional income source where their Personal Allowance has already been allocated to their primary employment. As with the England BR code, it is often seen when starting a new job without a P45, or when taking on part-time work alongside a main job.
How much do I take home on tax code SBR earning £30,000?
On tax code SBR with a £30,000 salary, you take home £22,606 per year (£1,884 per month) after Income Tax of £6,000.
Is tax code SBR correct for me?
Your tax code is set by HMRC based on your individual circumstances. If you believe your tax code is wrong, contact HMRC on 0300 200 3300 or check your Personal Tax Account at gov.uk. An incorrect code could mean you are paying too much or too little tax.
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