What does tax code BR mean?

Per gov.uk, tax code BR means Basic Rate. Every pound paid through this PAYE source is taxed at 20%, with no personal allowance against it. The personal allowance is usually sitting at your main job instead. BR is most commonly seen on a second job, an occupational pension paid alongside a main job, or a temporary code while HMRC works out a permanent one.

Why have I been put on BR?

Usually because you have another PAYE source that already uses your £12,570 personal allowance. Your starter checklist for the second job said it was not your main job, so HMRC told that employer to apply BR — 20% flat — without any allowance. It can also appear briefly during a job change before HMRC issues a firm cumulative code.

Is BR the same as emergency tax?

Not exactly. "Emergency tax" is a loose term that often refers to W1/M1 versions of 1257L. BR is a separate, intentional code that applies 20% on every pound — usually because the personal allowance is being used elsewhere. Both can produce a higher deduction than your final liability, but BR is not automatically wrong.

BR is correct if (a) your main job already uses the personal allowance and (b) your total income for the year stays within the 20% basic rate band of £50,270. If your combined income pushes any of the second job into the higher rate band, BR will under-tax you on that part and HMRC will collect the difference. If the second job is your only PAYE source, BR will over-tax you — switch to a 1257L-style code by telling HMRC.

How do I change BR if it is wrong?

Sign in to your HMRC personal tax account, confirm which job is your main job, and use "Tell HMRC about a change of income". HMRC will redistribute your allowance and re-issue codes for both employers. Or call HMRC PAYE on 0300 200 3300 with your NI number to the same effect.

Educational guidance only — not regulated tax, financial or payroll advice. Verify with HMRC or your payroll team before acting.

UK · Tax codes · BR

Tax code BR — basic-rate flat 20%, no personal allowance

If your payslip shows tax code BR, HMRC has told this employer or pension provider to deduct 20% on every pound with no personal allowance. Your £12,570 of tax-free allowance is being used on another PAYE source, usually your main job. BR is the standard code for a second job or second pension when your total income sits inside the basic-rate band.

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What this code means

Per gov.uk's tax-code guidance, BR stands for “Basic Rate”. The code carries no personal allowance number, because no allowance has been allocated against this PAYE source. Every pound of gross pay is taxed at the basic rate of 20% for 2026/27. The £12,570 personal allowance has typically been assigned to your main job, where the corresponding code is 1257L. BR exists so that HMRC can collect the right tax on a second income without giving the personal allowance twice.

BR assumes your combined income stays inside the basic-rate band, which for 2026/27 runs from £12,571 to £50,270. If your total income pushes the second job into the higher-rate band, HMRC normally switches the secondary code to D0 (40% flat) instead. If you reach additional rate, the secondary code becomes D1 (45% flat). BR is therefore a basic-rate-only sibling of D0 and D1.

No personal allowance. Every £ taxed at 20% from the first penny.
Flat-rate, non-cumulative behaviour. Each pay period is taxed at 20% in isolation. No year-to-date catch-up.
Sibling codes — see D0 and D1 for higher/additional rate equivalents.

Who gets tax code BR

BR is almost always linked to having more than one PAYE source. Per HMRC, the personal allowance can only sit against one source at a time, so secondary sources usually pick up BR by default. The common scenarios are below.

Second job, main job already takes the allowance: This is by far the most common reason for BR. Your main job uses tax code 1257L and absorbs the full £12,570 personal allowance. HMRC tells the secondary employer to apply BR, 20% on every pound, because the allowance is unavailable here. Per gov.uk's second-job guidance, this is the standard pattern when both incomes fit within the basic-rate band.
Occupational pension alongside a main job: If you draw an occupational pension while still employed, the pension is usually a second PAYE source. HMRC will commonly apply BR to the pension so the allowance stays on your main wage. The reverse can happen if the pension is your larger income, the codes flip.
Starter checklist said "not your only / main job": When you start a new role, the starter checklist asks whether this is your only or main job. If you answer that it is not, HMRC defaults to BR until they confirm a permanent code. Mis-ticking that question is one of the most common reasons people see BR when they shouldn't.
Temporary code after irregular records: If HMRC cannot match the new job to your record cleanly, for example because the P45 has not arrived or the employer has the wrong NI number, they may apply BR while they sort it out. Once records line up, HMRC re-issues the correct cumulative code.
Casual or zero-hours secondary work: Many casual, agency or zero-hours engagements are run on BR by default because the worker also has a main job elsewhere. Per HMRC, this is correct provided the totals stay inside the basic-rate band.

Worked example — £10,000 second job on BR

Main job pays £30,000 on 1257L. Second job pays £10,000 on BR. Total income £40,000, comfortably inside the basic-rate band.

Step	Main (1257L)	Second (BR)
Gross pay	£30,000	£10,000
Personal allowance	£12,570	£0
Taxable pay	£17,430	£10,000
PAYE at 20%	£3,486	£2,000
Combined PAYE	£5,486 across both jobs

That £5,486 matches the PAYE you would owe if both incomes were run as a single £40,000 source on 1257L. BR has done its job, it has applied the right total tax across the two PAYE sources without doubling up on the personal allowance.

Common mistakes & red flags

BR on your only job. You are losing the £12,570 personal allowance entirely, that is £2,514 of over-paid PAYE a year at the basic rate. Fix it by telling HMRC this is your only PAYE source.
BR when combined income crosses £50,270. The second job is partly in the higher-rate band but only being taxed at 20%. HMRC will collect the under-payment after year end, switch to D0 sooner to avoid the surprise.
Both jobs on BR. Means no source is using your allowance. You will over-pay through the year and need a refund.
BR on a one-off bonus paid through a separate PAYE reference. Can happen with TUPE transfers or split payrolls, check whether it should have been combined.

What to ask payroll

“What HMRC coding notice did you receive that put me on BR?”
“Did my starter checklist say this is my only / main job?”
“Did you receive my P45 — and can you process it now?”
“If HMRC reissues a cumulative code, will the in-year refund process via payroll automatically?”
“Can you confirm the year-to-date pay and PAYE figures on file?”

How to fix it if BR is wrong

Confirm which job should hold the allowance. Sign in to your HMRC personal tax account and review which source has 1257L.
Tell HMRC about a change of income. Use the online service or call PAYE on 0300 200 3300 to confirm your main and secondary jobs.
Get the codes re-issued. HMRC sends fresh codes electronically to both employers.
Refunds in-year. If BR over-deducted, the next payslip on the corrected code adjusts the PAYE year-to-date and refunds the difference.

Frequently asked questions

What does tax code BR mean?: Per gov.uk, tax code BR means Basic Rate. Every pound paid through this PAYE source is taxed at 20%, with no personal allowance against it. The personal allowance is usually sitting at your main job instead. BR is most commonly seen on a second job, an occupational pension paid alongside a main job, or a temporary code while HMRC works out a permanent one.
Why have I been put on BR?: Usually because you have another PAYE source that already uses your £12,570 personal allowance. Your starter checklist for the second job said it was not your main job, so HMRC told that employer to apply BR, 20% flat, without any allowance. It can also appear briefly during a job change before HMRC issues a firm cumulative code.
Is BR the same as emergency tax?: Not exactly. "Emergency tax" is a loose term that often refers to W1/M1 versions of 1257L. BR is a separate, intentional code that applies 20% on every pound, usually because the personal allowance is being used elsewhere. Both can produce a higher deduction than your final liability, but BR is not automatically wrong.
Will BR over-tax me?: BR is correct if (a) your main job already uses the personal allowance and (b) your total income for the year stays within the 20% basic rate band of £50,270. If your combined income pushes any of the second job into the higher rate band, BR will under-tax you on that part and HMRC will collect the difference. If the second job is your only PAYE source, BR will over-tax you, switch to a 1257L-style code by telling HMRC.
How do I change BR if it is wrong?: Sign in to your HMRC personal tax account, confirm which job is your main job, and use "Tell HMRC about a change of income". HMRC will redistribute your allowance and re-issue codes for both employers. Or call HMRC PAYE on 0300 200 3300 with your NI number to the same effect.

Tax code 1257L — standard personal allowance
The code that normally holds your allowance when BR is on your second job.
Tax code D0 — higher rate flat 40%
The higher-rate sibling of BR.
Tax code 0T — no allowance, full bands
When HMRC has no info and applies bands without allowance.
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Last reviewed

Last reviewed: 16 May 2026

Next review: 6 April 2027

Reviewed each tax year and sooner if HMRC changes basic-rate band rules.

Educational guidance only — not regulated tax, financial or payroll advice. Always verify with HMRC or your payroll team before acting. To run a real check, the wrong-tax-code checker is the place to begin.