WageBR Tax Code — What It Means
All the income from this job or pension is taxed at the basic rate, with no tax-free Personal Allowance applied against it.
How BR changes your pay on a £30,000 salary
| Code | Income tax / year | Per month | Take-home / month* |
|---|---|---|---|
| Standard 1257L | £3,486 | £291 | £2,210 |
| BR | £6,000 | £500 | £2,000 |
*Take-home per month here reflects income tax only; National Insurance and any student loan or pension are separate.
Why you might have the BR code
- It is usually used for a second job or pension, because your Personal Allowance is already set against your main income.
- You started a job without handing your employer a P45, so BR was applied as a holding code.
- HMRC expects this income to sit on top of other earnings that already use your allowance.
How to fix a wrong code
If BR is on your only job you may be paying too much, because your Personal Allowance is not being used. Contact HMRC so the allowance is applied to the right income.
Related codes: 0T · D0 · 1257L · All tax codes
General information, not advice. Estimates assume the standard 1257L tax code and typical circumstances; your payslip may differ by a pound or two because HMRC payroll software truncates at each step. Verify with HMRC or an accountant for any decision. WageReckon stores no salary data - the calculators run in your browser.
Rates for the 2026-27 tax year, current as of 24 July 2026. Source: HMRC (gov.uk). Contains public sector information licensed under the Open Government Licence v3.0. Source: HMRC / gov.uk. See how we calculate.