Payslip Checker for Aberdeen on Tax Code D1

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 D1 should look like on a Aberdeen payslip. Because D1 is a stable PAYE code, the monthly figures should be broadly consistent across the tax year. Scottish residents are normally on an S-prefixed code; if your Aberdeen payslip shows D1 without the S, double-check with HMRC that your address is up to date.

What does D1 mean for Aberdeen workers?

D1 applies a flat 45% to every pound under this employment. In Aberdeen, this is most often a second-job code — for example NHS bank shifts at a local trust on top of a substantive role. 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.

D1 is a flat 45% code applied to a second source of income for individuals whose main employment already uses both the basic-rate and higher-rate bands. Most common on supplementary directorships or pensions.

Effective tax + NI rate on this salary: 50.5%. Estimates based on ONS ASHE median earnings 2024 — your actual pay may differ.

Local context for Aberdeen

Scottish residents pay Scottish income tax across six bands (Starter, Basic, Intermediate, Higher, Advanced and Top) for the 2026/27 year. If your home address is in Aberdeen but your employer's payroll office is in England, the prefix is set by HMRC based on residence — not by where the payroll runs. National Insurance is unchanged across the UK. HMRC's East Kilbride office handles Scotland-specific PAYE corrections.

Common payroll questions in Aberdeen

Should my Aberdeen payslip show tax code D1?

D1 should appear if your circumstances match what HMRC expects for this code (all income taxed at the additional rate of 45%.). On a typical Aberdeen salary of £39,800 you would expect roughly £1,493 of income tax per month under this code.

Why does my Aberdeen payslip differ from a colleague's on the same code?

Two Aberdeen colleagues on tax code D1 can still see different deductions because pension contributions, salary sacrifice, student loan plan, taxable benefits and overtime all sit alongside the tax code. The code only governs the income-tax line. Match the code first, then check pension and NI category, then the variable lines.

Do Scottish income tax rates change my Aberdeen take-home on D1?

Yes. Scottish bands differ from rest-of-UK bands above £43,662, so a higher earner in Aberdeen on a Scottish-prefixed code can pay several hundred pounds more per year than a colleague on an English-prefixed code at the same salary. This page uses rest-of-UK bands; switch to the S-prefixed equivalent if you are a Scottish resident.

What should I do if D1 looks wrong on my Aberdeen payslip?

Start with your most recent payslip and your latest HMRC P2 coding notice. If the code on your payslip does not match the code on the P2, the employer is the right first call. If they match but the figure looks wrong, contact HMRC on 0300 200 3300 — your tax code is set by HMRC, not by your Aberdeen employer. You can also upload your payslip to PayslipIQ for a free instant breakdown.