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 | D0 | SBR M1 |
|---|---|---|
| Category | HigherRate | Emergency |
| Region | rUK | Scotland |
| Allowance | £0 | £0 |
| Emergency / non-cumulative | No | Yes |
| Approx. annual tax on £30k | £12,000 | £6,000 |
| In one sentence | All income from this source taxed at 40%, no personal allowance. | Scottish taxpayer version of BR - same allowance logic, but Scottish income-tax rates apply. on a non-cumulative (M1) basis. |
Bottom line on £30k
On a £30,000 salary, D0 deducts roughly £12,000 in income tax per year vs £6,000 for SBR M1. That is a difference of £6,000 per year - D0 is more expensive.
Hand-picked side-by-sides that answer the most-searched UK tax-code questions.
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