What does tax code BR mean?

Tax code BR is used by your employer or pension provider to calculate how much Income Tax to deduct from each payslip. Usually assigned to a second job or second pension where the Personal Allowance has already been used elsewhere.

How HMRC decides your tax code

HMRC assigns your code based on forecast income, taxable benefits (company car, private healthcare), Marriage Allowance transfers, and any tax under- or over-paid in previous years. When circumstances change — a pay rise, a new job, a benefit added or removed — HMRC issues a revised code, usually as a P2 "PAYE Coding Notice" letter or online via your Personal Tax Account.

What to do if you think BR is wrong

Tax codes are often wrong after a job change or when a second income starts. If you suspect the code on your payslip is incorrect:

1. Log in to your Personal Tax Account on gov.uk to see the code HMRC currently holds.
2. Cross-check it against the official tax code list.
3. If it's wrong, update your details in the Personal Tax Account or call HMRC on 0300 200 3300. Resolution usually takes 1–4 weeks.
4. Once HMRC issues the correct code, your employer uses it on the next pay run, and any overpaid tax from the current tax year is refunded automatically through PAYE.

See what you actually take home

The tax code tells you how the Personal Allowance is applied. To see the bottom-line monthly take-home for your salary, use the calculator — it accepts every UK tax code, plus student loans, pensions, bonuses, and Scottish bands.

Other common UK tax codes

General explanation for the 2026/27 tax year. Your code may include suffixes (W1/M1/X for emergency codes), prefixes for Scotland (S) or Wales (C), or adjustments for benefits in kind. Always check your latest P2 from HMRC.