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 | 1257L X | SD0 |
|---|---|---|
| Category | Emergency | Scottish |
| Region | rUK | Scotland |
| Allowance | £12,570 | £0 |
| Emergency / non-cumulative | Yes | No |
| Approx. annual tax on £30k | £3,486 | £6,000 |
| In one sentence | Standard personal allowance of £12,570 for England, Wales and NI. on a non-cumulative (X) basis. | Scottish taxpayer version of D0 - same allowance logic, but Scottish income-tax rates apply. |
Bottom line on £30k
On a £30,000 salary, 1257L X deducts roughly £3,486 in income tax per year vs £6,000 for SD0. That is a difference of £2,514 per year - 1257L X is less expensive.
Hand-picked side-by-sides that answer the most-searched UK tax-code questions.
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