Tax Code Guide

S1257L

Scottish Tax Code S1257L

What does this code mean?

S1257L is the Scottish equivalent of 1257L. The "S" prefix means you pay Scottish Income Tax rates, which differ from the rest of the UK. You still get the standard £12,570 Personal Allowance, but the tax bands are different: Scotland has a Starter Rate (19%), Basic Rate (20%), Intermediate Rate (21%), Higher Rate (42%), Top Rate (47%), and Advanced Rate (48%).

Who gets this code?

Most Scottish taxpayers with one main income source. Your tax code is set to Scottish rates if your main home address is in Scotland.

Is it correct?

Check your latest P45 or Payslip to see if this matches your current situation.

Think you overpaid on S1257L?

If your tax code was wrong for even a few months, HMRC might owe you money. Upload your P60 or Payslip to check instantly.

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