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 via the Scottish Parliament. For 2025-26, the Starter Rate (19%) applies from £12,571–£14,876, the Intermediate Rate (21%) applies from £26,562–£43,662, and the Higher Rate (42%) applies from £43,663–£75,000 — significantly higher than England's 40% which starts at £50,270. National Insurance is the same across all UK regions.
Take-home pay on tax code SBR — Scotland 2025-26 examples
Examples below show Scottish Income Tax and take-home pay at common salary levels. NI applies on the same basis for all UK employees regardless of region.
| Gross Salary | Scottish IT | 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 − Scottish Income Tax − National Insurance. No pension, student loan or other deductions. NI: 8% between £12,570–£50,270 and 2% above.
Scottish income tax bands 2025-26
| Band | Rate | Income range |
|---|---|---|
| Starter Rate | 19% | £12,571 – £15,397 |
| Basic Rate | 20% | £15,398 – £27,491 |
| Intermediate Rate | 21% | £27,492 – £43,662 |
| Higher Rate | 42% | £43,663 – £75,000 |
| Advanced Rate | 45% | £75,001 – £125,140 |
| Top Rate | 48% | £125,141 – no upper limit |
Tax code SBR vs S1257L: take-home comparison
How much more or less you take home on SBR compared to the standard S1257L code at the same gross salary. A negative number means less take-home pay.
| Gross Salary | S1257L Take-Home | SBR Take-Home | Difference |
|---|---|---|---|
| £20,000 | £17,948 | £15,406 | -£2,542 |
| £25,000 | £21,548 | £19,006 | -£2,542 |
| £30,000 | £25,123 | £22,606 | -£2,517 |
| £35,000 | £28,673 | £26,206 | -£2,467 |
| £40,000 | £32,223 | £29,806 | -£2,417 |
| £45,000 | £35,492 | £33,406 | -£2,086 |
| £50,000 | £37,992 | £37,006 | -£986 |
| £60,000 | £43,575 | £44,789 | +£1,214 |
| £75,000 | £51,975 | £56,489 | +£4,514 |
| £100,000 | £65,225 | £75,989 | +£10,764 |
Both columns include Scottish Income Tax and National Insurance. No pension or student loan deductions. S1257L = standard Scottish Personal Allowance of £12,570.
If you have tax code SBR, here's what you should know
- Your S-prefix tax code confirms you are coded as a Scottish resident for income tax purposes. HMRC uses your residential address to determine this.
- Your employer uses this code to deduct Scottish Income Tax — they follow HMRC's instructions and cannot change your code themselves.
- If you have recently moved to or from Scotland, contact HMRC to ensure your code is updated. An incorrect residence determination means wrong tax rates applied.
- You can view and update your tax code 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.
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 in Scotland?
On tax code SBR with a £30,000 salary in Scotland, you take home £22,606 per year (£1,884 per month) after Scottish Income Tax of £6,000.
Is tax code SBR correct for me?
Your Scottish tax code is set by HMRC based on your individual circumstances and Scottish residence. If you believe your 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 Scottish Income Tax.
Want to see your exact Scottish take-home pay with your real salary, pension, and student loan?
Use the Scotland salary calculator →