Aberdeen is a mid-sized urban economy of around 200k residents in North-East Scotland. Median full-time gross pay for the area sits near £39,800 per year (ONS ASHE 2024), and most local employees see their PAYE deducted before they ever check the breakdown. This page focuses specifically on what tax code BR W1 should look like on a Aberdeen payslip. Because BR W1 is an emergency or non-cumulative code, the impact on a single payslip can be sharper than the annual figures suggest. Scottish residents are normally on an S-prefixed code; if your Aberdeen payslip shows BR W1 without the S, double-check with HMRC that your address is up to date.
What does BR W1 mean for Aberdeen workers?
On a Aberdeen payslip, BR W1 usually means HMRC has not yet matched your current employment to your full year-to-date earnings. Aberdeen payroll teams running Scottish residents on an English-prefixed version of this code is one of the most common payslip errors we see locally.
A 20% flat-rate code applied on a week-1 basis. Often appears on a second job after a missing P45. The flat 20% means every pound under this employment is taxed at the basic rate.