Guide
BR Tax Code Explained
BR usually means all pay from that employment is being taxed at the basic rate with no personal allowance applied there.
Quick answer
BR is often used for a second job or when payroll does not apply your allowance in that employment.
What to check
- If BR appears on your main job unexpectedly, your pay may look too low.
- If you have two jobs, BR may be correct on one of them.
- The code itself can still be correct even if the gross pay feels small.
What to do next
- Run the checker if BR looks wrong for that payslip.
- Check whether another employment is using your personal allowance.
- Contact HMRC if BR seems to be attached to the wrong job.
Try the tool
Use the checker if you already have a payslip. Use the calculator if you want to model take-home pay or salary-sacrifice changes before payday.