S0T tax code
Your Personal Allowance (Scotland) has been used up, or you've started a new job and your employer does not have the details they need to give you a tax code.
Meaning from GOV.UK; 2026 to 2027 rates from HMRC, checked 13 November 2026.
Result
Under tax code S0T, Income Tax on £30,000.00 a year is £6,090.77, with £0.00 tax-free.
Income Tax a year
- S
- Your income or pension is taxed using the rates in Scotland.
- 0T
- Your Personal Allowance (Scotland) has been used up, or you've started a new job and your employer does not have the details they need to give you a tax code.
| Tax-free pay a year | £0.00 |
|---|---|
| A month | £0.00 |
| A week | £0.00 |
| Income Tax a month | £507.56 |
Show the workings
| Step | Sum | Answer |
|---|---|---|
| Tax-free pay under 0T | none | £0.00 |
| Taxable pay | £30,000.00 − £0.00 | £30,000.00 |
| Starter rate | £3,967.00 × 19% | £753.73 |
| Basic rate | £12,989.00 × 20% | £2,597.80 |
| Intermediate rate | £13,044.00 × 21% | £2,739.24 |
| Income Tax for the year | £6,090.77 | £6,090.77 |
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
- Scottish starter rate: 19%. Source: HMRC: Rates and thresholds for employers 2026 to 2027. Checked 13 November 2026.
- Scottish starter rate band: taxable income it covers: £3,967 a year. Source: HMRC: Rates and thresholds for employers 2026 to 2027. Checked 13 November 2026.
- Scottish basic rate: 20%. Source: HMRC: Rates and thresholds for employers 2026 to 2027. Checked 13 November 2026.
- Scottish basic rate band: top of taxable income it covers: £16,956 a year. Source: HMRC: Rates and thresholds for employers 2026 to 2027. Checked 13 November 2026.
- Scottish intermediate rate: 21%. Source: HMRC: Rates and thresholds for employers 2026 to 2027. Checked 13 November 2026.
- Scottish intermediate rate band: top of taxable income it covers: £31,092 a year. Source: HMRC: Rates and thresholds for employers 2026 to 2027. Checked 13 November 2026.
Income Tax under S0T, 2026 to 2027
| Pay a year | Income Tax a year | A month |
|---|---|---|
| £15,000.00 | £2,960.33 | £246.69 |
| £20,000.00 | £3,990.77 | £332.56 |
| £25,000.00 | £5,040.77 | £420.06 |
| £30,000.00 | £6,090.77 | £507.56 |
| £40,000.00 | £10,061.45 | £838.45 |
| £50,000.00 | £14,261.45 | £1,188.45 |
| £60,000.00 | £18,461.45 | £1,538.45 |
If you think your tax code is wrong, GOV.UK explains what to do. This gives information, not advice.