SD1

Tax Code SD1 Explained

Scottish higher rate (42%) on all income

SD1Scottish Higher

What does SD1 mean?

All income from this employment is taxed at the Scottish higher rate of 42%. Used for secondary income of higher-rate Scottish taxpayers.

Annual tax-free allowance

£0

💡

Example

A Scottish higher earner with a second income source.

Need a deeper decode?

Open the interactive Tax Code Checker

Type any UK tax code (including S/C prefixes for Scotland and Wales, and W1/M1/X markers) and get the personal allowance, marginal rate, and band breakdown.

Tax Code Checker

Is your tax code being applied correctly?

Upload a photo of your payslip and we will check your deductions against HMRC 2026/27 rates.

Check My Payslip

Disclaimer: PayslipIQ provides educational guidance only. It is not financial, tax, or legal advice. Figures are estimates based on the data you entered. Always verify against your employer's payroll, your HMRC personal tax account, or a qualified adviser before making decisions.

Other common tax codes

Standard personal allowance of £12,570

Standard allowance on non-cumulative (week 1) basis

Standard allowance on non-cumulative (month 1) basis

All income taxed at 20% basic rate

All income taxed at 40% higher rate

All income taxed at 45% additional rate

No tax deducted from this income

No personal allowance: all income is taxed

Zero allowance on non-cumulative basis

Scottish taxpayer with standard allowance of £12,570

Scottish basic rate (20%) on all income

Scottish intermediate rate (21%) on all income

Scottish top rate (48%) on all income

Welsh taxpayer with standard allowance of £12,570

Welsh basic rate (20%) on all income

Welsh higher rate (40%) on all income

Welsh additional rate (45%) on all income

You owe tax on benefits exceeding your allowance

Reduced personal allowance of £11,850

Reduced personal allowance of £11,000

Increased allowance of £13,830 (Marriage Allowance recipient)

Standard allowance plus Marriage Allowance received

Reduced allowance: you have transferred Marriage Allowance

Standard allowance but items require HMRC review

Emergency code: standard allowance, non-cumulative

£1,000 added to taxable income

£4,750 added to taxable income

£8,000 added to taxable income