Tax Code Guide
SBR
Scottish Tax Code SBR
What does this code mean?
SBR means all income from this source is taxed at the Scottish Basic Rate of 20%, with no personal allowance applied. This is the Scottish equivalent of BR and is commonly used for a second job or pension where your allowance is used elsewhere.
Who gets this code?
Scottish taxpayers with a second job or pension where their personal allowance is used by their main employment.
Is it correct?
Check your latest P45 or Payslip to see if this matches your current situation.