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 | K500 | SD3 |
|---|---|---|
| Category | KCode | Scottish |
| Region | rUK | Scotland |
| Allowance | £-5,000 | £0 |
| Emergency / non-cumulative | No | No |
| Approx. annual tax on £30k | £7,000 | £6,000 |
| In one sentence | Adds £5,000 to your taxable pay because untaxed income exceeds your allowance. | Scottish advanced rate (45%) on all income from this source. |
Bottom line on £30k
On a £30,000 salary, K500 deducts roughly £7,000 in income tax per year vs £6,000 for SD3. That is a difference of £1,000 per year - K500 is more expensive.
Hand-picked side-by-sides that answer the most-searched UK tax-code questions.
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