Tax Code Guide

SD1

Scottish Tax Code SD1

What does this code mean?

SD1 means all income from this source is taxed at the Scottish Higher Rate of 42%. This applies when your main income already exceeds the intermediate rate threshold and your secondary income falls into the higher rate band under Scottish tax rules.

Who gets this code?

Higher-earning Scottish taxpayers with secondary income sources.

Is it correct?

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

Think you overpaid on SD1?

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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