Answers · UK 2025/26
What does a BR tax code mean?
A BR tax code means all your income from that source is taxed at the basic rate (20%), with no personal allowance applied.
Full answer
The BR (Basic Rate) tax code means your employer or pension provider deducts 20% tax from all income with no personal allowance. It is typically applied to a second job or additional pension where your personal allowance is already used elsewhere. If you have a BR code and believe your personal allowance is not being used against any income, contact HMRC to get it corrected. Related codes include D0 (40% all income) and D1 (45% all income).
This answer is informational only and does not constitute financial, tax or legal advice. Figures are for the 2025/26 UK tax year. See our methodology and sources.