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.
What does tax code SBR mean?
Tax code SBR is the Scottish version of BR. All income from this source is taxed at 20% with no Personal Allowance. Your allowance is already used by your main job. The take-home pay is identical to the English BR code.
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.
Tax code SBR vs 1257L: take-home comparison
How much more or less you take home on SBR compared to the standard 1257L code at the same gross salary. A negative number means less take-home pay.
| Gross Salary | 1257L Take-Home | SBR Take-Home | Difference |
|---|---|---|---|
| £20,000 | £17,920 | £15,406 | -£2,514 |
| £25,000 | £21,520 | £19,006 | -£2,514 |
| £30,000 | £25,120 | £22,606 | -£2,514 |
| £35,000 | £28,720 | £26,206 | -£2,514 |
| £40,000 | £32,320 | £29,806 | -£2,514 |
| £45,000 | £35,920 | £33,406 | -£2,514 |
| £50,000 | £39,520 | £37,006 | -£2,514 |
| £60,000 | £45,357 | £44,789 | -£568 |
| £75,000 | £54,057 | £56,489 | +£2,432 |
| £100,000 | £68,557 | £75,989 | +£7,432 |
Both columns include Income Tax and National Insurance. No pension or student loan deductions. 1257L = standard Personal Allowance of £12,570.
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.
How do I change tax code SBR?
To change tax code SBR, contact HMRC directly on 0300 200 3300 or update your details via your Personal Tax Account at gov.uk. Your employer cannot change your tax code — only HMRC can issue a new one. Once HMRC updates your code, they will notify your employer and the change will appear on your next payslip.
Will I get a refund if tax code SBR was applied in error?
If tax code SBR was applied incorrectly and caused you to overpay Income Tax, HMRC will refund the overpayment. This typically happens automatically via a P800 tax calculation sent after the tax year ends (April). For a faster refund, contact HMRC directly once the correct code has been issued. Overpayments can also be reclaimed through Self Assessment if you file a return.
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