WageS1257L Tax Code — What It Means
The S prefix means Scottish Income Tax rates apply to your pay; otherwise it works like 1257L, giving the standard £12,570 Personal Allowance.
How S1257L changes your pay on a £30,000 salary
| Code | Income tax / year | Per month | Take-home / month* |
|---|---|---|---|
| Standard 1257L | £3,486 | £291 | £2,210 |
| S1257L | £3,451 | £288 | £2,212 |
*Take-home per month here reflects income tax only; National Insurance and any student loan or pension are separate.
Why you might have the S1257L code
- Your main home is in Scotland, so HMRC taxes your income at Scottish rates.
- You told HMRC about a change of address to Scotland.
- It is the standard Scottish code for someone with one job or pension.
How to fix a wrong code
If you have moved into or out of Scotland, tell HMRC your current address so the right code and rates are applied.
Related codes: 1257L · BR · 0T · 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.