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 | SBR | K800 |
|---|---|---|
| Category | Scottish | KCode |
| Region | Scotland | rUK |
| Allowance | £0 | £-8,000 |
| Emergency / non-cumulative | No | No |
| Approx. annual tax on £30k | £6,000 | £7,660 |
| In one sentence | Scottish taxpayer version of BR - same allowance logic, but Scottish income-tax rates apply. | Adds £8,000 to your taxable pay because untaxed income exceeds your allowance. |
Bottom line on £30k
On a £30,000 salary, SBR deducts roughly £6,000 in income tax per year vs £7,660 for K800. That is a difference of £1,660 per year - SBR is less expensive.
Hand-picked side-by-sides that answer the most-searched UK tax-code questions.
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