Pick any two UK PAYE tax codes and we will line up the allowance, emergency status, region and approximate annual tax on a £30,000 salary so you can see exactly how they differ.
Last updated 2026-04-12
| Attribute | 1131L | SD0 |
|---|---|---|
| Category | Standard | Scottish |
| Region | rUK | Scotland |
| Allowance | £11,310 | £0 |
| Emergency / non-cumulative | No | No |
| Approx. annual tax on £30k | £3,738 | £6,000 |
| In one sentence | Reduced allowance of £11,310 - usually because of benefits-in-kind, an underpayment, or a P11D adjustment. | Scottish taxpayer version of D0 - same allowance logic, but Scottish income-tax rates apply. |
Bottom line on £30k
On a £30,000 salary, 1131L deducts roughly £3,738 in income tax per year vs £6,000 for SD0. That is a difference of £2,262 per year - 1131L is less expensive.
Hand-picked side-by-sides that answer the most-searched UK tax-code questions.
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