Why have I been given a BR code?
BR is commonly used where your Personal Allowance is already being used against another job or pension. It may therefore be completely correct for a second source of income.
Does BR include National Insurance?
No. A tax code controls PAYE Income Tax. Employee National Insurance is calculated separately using your earnings and pay period.
Could BR deduct too much tax?
Yes, if this is your only job and you are entitled to a Personal Allowance that has not been allocated. But BR can also deduct too little if your total income reaches higher-rate bands. Check your HMRC record rather than assuming the code is wrong.
Compare it with the standard 1257L code in our calculator.
Common questions
What does BR mean on a payslip?
BR means all taxable income from that employment or pension is taxed at the basic rate, without a Personal Allowance allocated to it.
Is BR always an emergency tax code?
No. BR can be correct for a second job or pension. Emergency operation is normally indicated by W1, M1 or X.
Can I get a refund if BR was wrong?
Potentially. HMRC may correct the code through payroll or reconcile the tax after the year ends. Whether a refund is due depends on your total income and tax paid.
Enter the code exactly as it appears on your payslip in our full calculator.
Use the tax calculatorSource: GOV.UK’s tax-code guidance. Read our calculation methodology for how codes are applied and where an estimate can differ from payroll.