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 | SK475 | D1 W1 |
|---|---|---|
| Category | Scottish | Emergency |
| Region | Scotland | rUK |
| Allowance | £-4,750 | £0 |
| Emergency / non-cumulative | No | Yes |
| Approx. annual tax on £30k | £6,950 | £6,000 |
| In one sentence | Scottish K code: adds £4,750 to taxable pay, taxed at Scottish rates. | All income from this source taxed at 45%, no personal allowance. on a non-cumulative (W1) basis. |
Bottom line on £30k
On a £30,000 salary, SK475 deducts roughly £6,950 in income tax per year vs £6,000 for D1 W1. That is a difference of £950 per year - SK475 is more expensive.
Hand-picked side-by-sides that answer the most-searched UK tax-code questions.
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