What tax code should I have on a second job?
If you have more than one job, each employment normally has its own PAYE tax code. Your main job may use 1257L while another job can use BR, D0 or D1 depending on your total income.
Common second-job tax codes
HMRC says that when you have more than one job or pension, each source will usually have a different code. One employment may use 1257L while another may use BR, D0 or D1. BR applies the basic rate to all income from that source; D0 applies the higher rate and D1 the additional rate.
Why your Personal Allowance is not duplicated
You only have one Personal Allowance. HMRC normally allocates it to one job, or can split it between jobs. Giving the full allowance to both employers would usually result in too little tax being deducted.
When a second-job code can look wrong
A code can be temporary when HMRC has incomplete information, or it may no longer reflect your expected income after a job change. Check the code shown on each payslip against your HMRC account and update HMRC if your employment details or expected income are wrong.
Tax code versus final tax bill
A tax code controls what payroll deducts during the year. Your final Income Tax position is based on your total taxable income. Use NetSlip's Two Jobs Calculator to understand the combined annual picture rather than judging the outcome from one payslip alone.
Related NetSlip tools & guides
FAQs
What does BR mean on a second job?
BR means all income from that employment is taxed at the basic rate, without a Personal Allowance in that code.
What does D0 mean?
D0 means all income from that employment is taxed at the higher rate.
Can HMRC split my Personal Allowance between jobs?
Yes. HMRC can allocate your allowance across jobs when appropriate.