What does the 'S' prefix on my tax code mean and should I check it for 2026/27?

Full answer

The 'S' at the start of your tax code (for example S1257L) tells your employer or pension provider to deduct Income Tax using Scottish rates and bands. It does not change your Personal Allowance, which is £12,570 across the whole UK; the L portion of the code still reflects that allowance. What changes is the band structure applied above it. For 2026/27 Scottish taxpayers pay a 19% starter rate, 20% basic, a 21% intermediate rate, 42% higher (£31,092–£62,430), a 45% advanced rate (£62,430–£125,140) and 48% top rate, rather than the rest-UK 20%/40%/45% structure. Note National Insurance is not devolved, so you still pay 8% between £12,570 and £50,270 then 2% wherever you live. Your status is set by where your sole or main residence is during the tax year, not where you work or who pays you. So someone living in Carlisle but commuting to Glasgow is not Scottish for tax; someone living in Edinburgh but working remotely for a London firm is. You should check the prefix whenever you move across the border, because HMRC relies on your address being up to date. A missing 'S' when you have moved to Scotland, or a stray 'S' after moving away, means your whole year's deductions could be wrong, with an under- or overpayment chased up later. A Welsh equivalent, the 'C' prefix (Cymru), exists, though Welsh rates currently mirror England's. Update your address with HMRC through your Personal Tax Account or the HMRC app, check that your latest payslip and any P2 coding notice show the correct prefix, and contact HMRC if it looks wrong.

Try the calculator