BR tax code

All your income from this job or pension is taxed at the basic rate (usually used if you've got more than one job or pension).

Meaning from GOV.UK; 2026 to 2027 rates from HMRC, checked 13 November 2026.

On your payslip, your P60 or in the HMRC app.
Before tax. To see the Income Tax under this code.

Result

Under tax code BR, Income Tax on £30,000.00 a year is £6,000.00.

Income Tax a year

BR
All your income from this job or pension is taxed at the basic rate (usually used if you've got more than one job or pension).

Show the workings
StepSumAnswer
All pay at the basic rate£30,000.00 × 20%£6,000.00
Income Tax for the year£6,000.00£6,000.00

What this leaves out or assumes

  • Worked out for the whole year, as payroll does when you're paid the same each month. An emergency code works each payday on its own, which can give a different total.
  • Income Tax only: National Insurance and student loans also come off your pay.

Where the figures come from

Income Tax under BR, 2026 to 2027

Pay a yearIncome Tax a yearA month
£15,000.00£3,000.00£250.00
£20,000.00£4,000.00£333.33
£25,000.00£5,000.00£416.67
£30,000.00£6,000.00£500.00
£40,000.00£8,000.00£666.67
£50,000.00£10,000.00£833.33
£60,000.00£12,000.00£1,000.00

If you think your tax code is wrong, GOV.UK explains what to do. This gives information, not advice.

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