SD2 tax code
All your income from this job or pension is taxed at the advanced rate in Scotland (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.
Result
Under tax code SD2, Income Tax on £30,000.00 a year is £13,500.00.
Income Tax a year
- S
- Your income or pension is taxed using the rates in Scotland.
- D2
- All your income from this job or pension is taxed at the advanced rate in Scotland (usually used if you've got more than one job or pension).
Show the workings
| Step | Sum | Answer |
|---|---|---|
| All pay at the advanced rate | £30,000.00 × 45% | £13,500.00 |
| Income Tax for the year | £13,500.00 | £13,500.00 |
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
- Scottish advanced rate: 45%. Source: HMRC: Rates and thresholds for employers 2026 to 2027. Checked 13 November 2026.
Income Tax under SD2, 2026 to 2027
| Pay a year | Income Tax a year | A month |
|---|---|---|
| £15,000.00 | £6,750.00 | £562.50 |
| £20,000.00 | £9,000.00 | £750.00 |
| £25,000.00 | £11,250.00 | £937.50 |
| £30,000.00 | £13,500.00 | £1,125.00 |
| £40,000.00 | £18,000.00 | £1,500.00 |
| £50,000.00 | £22,500.00 | £1,875.00 |
| £60,000.00 | £27,000.00 | £2,250.00 |
If you think your tax code is wrong, GOV.UK explains what to do. This gives information, not advice.