Tax Code Guide
SD0
Scottish Tax Code SD0
What does this code mean?
SD0 applies the Scottish Intermediate Rate of 21% to all income from this source. This is used for secondary income where the basic rate band has been used up by primary employment. Note: Scottish tax rates differ from the rest of the UK, so SD0 is 21% rather than the UK higher rate of 40%.
Who gets this code?
Scottish taxpayers with secondary income where their basic rate band is already fully used.
Is it correct?
Check your latest P45 or Payslip to see if this matches your current situation.