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 | SD2 | 1257L W1 |
|---|---|---|
| Category | Scottish | Emergency |
| Region | Scotland | rUK |
| Allowance | £0 | £12,570 |
| Emergency / non-cumulative | No | Yes |
| Approx. annual tax on £30k | £6,000 | £3,486 |
| In one sentence | Scottish top rate (48%) on all income from this source. | Standard personal allowance of £12,570 for England, Wales and NI. on a non-cumulative (W1) basis. |
Bottom line on £30k
On a £30,000 salary, SD2 deducts roughly £6,000 in income tax per year vs £3,486 for 1257L W1. That is a difference of £2,514 per year - SD2 is more expensive.
Hand-picked side-by-sides that answer the most-searched UK tax-code questions.
Upload your payslip and we will tell you whether the code being applied is correct for the pay you actually received.
Check My Payslip