The BR Tax Code Explained.
Everything you need to know about what BR means for your payslip, your personal allowance, and your take-home pay in 2026/27.
Quick Definition
⚠️ Emergency — Basic Rate, no allowance. BR means ALL your earnings from this job are taxed at Basic Rate (20%) with NO personal allowance. This is correct ONLY for a second or additional job where your personal allowance is used entirely on another income. If this is your only or main job, you are almost certainly overpaying tax and should contact HMRC immediately.
How much tax will I pay on BR?
Use the interactive tool below to see how the BR tax code impacts different salary levels. This calculation includes Income Tax and National Insurance for the 2026/27 tax year.
How BR affects a £35,000 salary
Annual Income Tax
£7,000
20% of total income
Monthly Take-Home
£2,184
After Tax, NI & Pension
Based on 2026/27 tax rates.Full breakdown →
Is the BR tax code right for me?
Tax codes are assigned by HMRC based on your reported income and circumstances. You might be on BR if:
- This is your primary source of employment income.
- HMRC has recently updated your record following a change in benefits.
- You have started a new job and your previous P45 has been processed.
- HMRC believes you have underpaid tax in a previous period.
If you believe this code is incorrect, you should contact HMRC as soon as possible to avoid overpaying or underpaying tax.
Related Resources
Still not sure?
Try our full interactive checker to see every deduction on your payslip.
Quick reference — common UK tax codes
Last updated: June 2026. This information is for educational purposes only and does not constitute financial advice. Always verify your specific tax situation with HMRC or a qualified professional.