Answers · UK 2025/26

Do I pay tax on a second job in the UK?

Yes. A second job is taxable, but it usually gets a BR (basic rate) tax code, meaning all of it is taxed at 20% because your £12,570 Personal Allowance is already used by your main job. You also pay National Insurance separately on each job.

Last updated: 1 June 2026Last reviewed: 1 June 2026How we verify

Full answer

Income from a second job is fully taxable, but how it is taxed depends on your tax codes. Your Personal Allowance (£12,570 in 2026/27) is normally applied entirely to your main job, which gets a code like 1257L. Your second job typically gets a BR code, so every pound is taxed at the 20% basic rate, or a D0 code (40%) if your combined income is high enough to reach the higher-rate band. Worked example: your main job pays £20,000 (using all your Personal Allowance and some basic-rate band) and your second job pays £8,000. The second job is taxed at 20% throughout, so you pay £1,600 tax on it. National Insurance is calculated separately for each employment because each employer applies the £12,570 primary threshold individually — so a low-paid second job below £242 a week may pay no NI even though tax is due. The catch is that if your two jobs combined push you over £50,270, some second-job income should be taxed at 40%; HMRC usually adjusts your codes, but it is worth checking so you neither overpay nor face a surprise bill. If too much was deducted you can reclaim it after the tax year. Scotland uses Scottish Income Tax rates on the combined total, so a second job there may be taxed at 20% or 21% depending on bands. Use the Take-Home Pay and Income Tax calculators to combine both incomes accurately.