Guide
Scottish Tax Codes Explained
Scottish taxpayers can have codes starting with S, and the tax bands differ from the rest of the UK.
Quick answer
If your code starts with S, the code prefix and the Scottish tax bands both matter.
What to check
- S1257L uses the standard allowance but Scottish tax bands.
- Scottish flat-rate codes such as SBR or SD0 use Scottish rates, not the rest-of-UK flat rates.
- A move into or out of Scotland can change deductions.
What to do next
- Use the checker with Scotland selected if the payslip is Scottish.
- Compare the code with HMRC notices if it recently changed.
- Read the general tax-code guide for the non-Scottish equivalents too.
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.