Tax Code BR Explained
All income from this employment or pension is taxed at the Basic Rate of 20%. No Personal Allowance is applied to this income. This code is typically used for a second job or pension where your Personal Allowance is already used by your main employer.
Updated for the 2025/26 tax year (6 April 2025 to 5 April 2026).
Code breakdown
- Tax code
- BR
- Personal Allowance
- £0
- Region
- England, Wales, or Northern Ireland
- Suffix
- BR
- Suffix meaning
- Basic Rate — all income taxed at 20%.
Example: £30,000 salary
Estimated take-home pay with tax code BR
- Gross salary
- £30,000
- Personal Allowance
- £0
- Taxable income
- £30,000
- Income tax
- -£6,000
- National Insurance
- -£1,394.4
- Annual take-home
- £22,605.6
- Monthly take-home
- £1,883.8
Why do I have tax code BR?
Common reasons HMRC may have issued this tax code:
- • This is your second job and your Personal Allowance is used by your main employer
- • You receive a pension and your allowance is used against your employment income
- • You have not given your employer a P45 or starter checklist
Think your tax code is wrong?
If tax code BR does not match your circumstances, you may be paying too much or too little tax. You can:
- • Check your code in your Personal Tax Account on GOV.UK
- • Contact HMRC on 0300 200 3300 (Mon-Fri, 8am-6pm)
- • Use the HMRC app to view and update your tax code