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 | S0T X | 800L |
|---|---|---|
| Category | Emergency | Standard |
| Region | Scotland | rUK |
| Allowance | £0 | £8,000 |
| Emergency / non-cumulative | Yes | No |
| Approx. annual tax on £30k | £6,000 | £4,400 |
| In one sentence | Scottish taxpayer version of 0T - same allowance logic, but Scottish income-tax rates apply. on a non-cumulative (X) basis. | Reduced allowance of £8,000 - usually because of benefits-in-kind, an underpayment, or a P11D adjustment. |
Bottom line on £30k
On a £30,000 salary, S0T X deducts roughly £6,000 in income tax per year vs £4,400 for 800L. That is a difference of £1,600 per year - S0T X is more expensive.
Hand-picked side-by-sides that answer the most-searched UK tax-code questions.
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