Tax Codes for Multiple Jobs Explained 2026/27
If you have two jobs, HMRC usually gives your Personal Allowance to your main job (tax code 1257L) and taxes your second job entirely at basic rate (BR) from the first pound. Here is how to check and fix it in 2026/27.
Why two jobs create a tax-code puzzle
PAYE was designed around the assumption of a single employer applying your tax code to your entire income. With two (or more) jobs, each employer runs PAYE independently, without visibility of what the other is paying you. HMRC has to decide how to allocate your one £12,570 Personal Allowance across your employments — and by default, it gives the whole thing to your "main" job (usually determined by whichever HMRC believes pays the most, or whichever started first) and taxes any other job at a flat rate with no allowance.
UK Tax Code Checker
Decode your UK tax code — find out what it means, what Personal Allowance it gives you, and whether it looks correct.
Open Tax Code Checker calculatorWorked example 1: standard BR code, correctly applied
Ali earns £28,000 in his main job and takes a second, part-time job paying £8,000 a year.
| Job | Tax code | Taxable | Tax |
|---|---|---|---|
| Main job | 1257L | £28,000 - £12,570 = £15,430 | £3,086.00 (20%) |
| Second job | BR | £8,000 (all taxed, no allowance) | £1,600.00 (20%) |
| Combined | £36,000 total income | £4,686.00 |
Because Ali's main job alone already uses more than his full Personal Allowance's worth of basic-rate band, and his combined income of £36,000 is still within the basic-rate band overall, the BR code on his second job happens to produce the correct total tax in this case.
Worked example 2: BR code overtaxing a low-paid main job
Priya works two part-time jobs: £9,000 in her main job and £7,000 in her second job.
| Job | Tax code | Taxable (as coded) | Tax deducted |
|---|---|---|---|
| Main job | 1257L | £9,000 - £12,570 = £0 (Allowance not fully used) | £0 |
| Second job | BR | £7,000 (all taxed) | £1,400.00 |
Priya's combined income is £16,000. Her true taxable income (after one full £12,570 allowance) is only £3,430, meaning she should owe just £686.00 in tax — but PAYE has deducted £1,400.00 via the BR code on her second job, an overpayment of £714.00. This is exactly the scenario where asking HMRC to split the allowance, or waiting for an end-of-year P800 refund, matters.
Income Tax Calculator
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Open Income Tax calculatorWorked example 3: splitting the Personal Allowance proactively
If Priya contacts HMRC and requests a split allowance, HMRC might issue tax codes reflecting roughly £8,000 of allowance to her main job and £4,570 to her second job (adding up to the standard £12,570):
| Job | Split tax code (approx.) | Taxable | Tax |
|---|---|---|---|
| Main job (£9,000 income, £8,000 allowance) | ~811L | £1,000 | £200.00 |
| Second job (£7,000 income, £4,570 allowance) | ~457L | £2,430 | £486.00 |
| Combined | £686.00 |
This matches her true annual liability exactly, avoiding both the in-year overpayment and the wait for a refund.
D0: when your second job is taxed at 40%
If your combined income is high enough that your main job alone already fills your basic-rate band, HMRC may code your second job as D0, taxing every pound of it at 40% with no allowance at all — again on the assumption that, combined, this reflects your true marginal rate.
Checking and fixing your codes
Look at the tax code shown on each payslip. If both jobs show 1257L, you are very likely receiving your Personal Allowance twice, which will result in underpaid tax and a bill later. If one job shows BR or D0 and the numbers above suggest you are being overtaxed given your actual combined income, contact HMRC directly (via your Personal Tax Account or by phone) to request a review or a split allowance — this is normally a quick fix once HMRC has visibility of both employments.
Use the tax code checker to understand what your specific code means, and the take-home pay calculator to model your combined net pay across two jobs for 2026/27.
Frequently asked questions
How does tax work if I have two jobs?
Each employer operates PAYE independently and does not automatically know about your other job. By default, HMRC allocates your full £12,570 Personal Allowance to whichever job it treats as your 'main' job (usually the first one, or the one with the highest pay), giving that job the standard 1257L tax code. Your second job is then usually taxed at BR (basic rate, 20% on every pound) from the first pound, with no tax-free allowance applied there.
What does a BR tax code mean?
BR means all income from that job is taxed at the basic rate of 20%, with no Personal Allowance applied. It is the default code HMRC applies to a second job when your Personal Allowance has already been allocated to your main job, on the assumption that your main job alone already uses up some or all of your basic-rate band.
Could I end up overpaying tax with two jobs?
Yes, potentially, if your combined income from both jobs would still leave some of your Personal Allowance or basic-rate band unused overall, but the BR code on your second job taxes every pound of that income at 20% regardless. If your main job pays less than £12,570, you are not fully using your allowance there, and a flat 20% BR code on the second job may overtax you relative to your true combined tax position — this typically self-corrects at the end of the tax year via a refund, or can be fixed proactively by asking HMRC to split your allowance.
Can I ask HMRC to split my Personal Allowance between two jobs?
Yes. You can contact HMRC and ask them to split your Personal Allowance across both jobs — for example, giving job A a tax code reflecting £8,000 of allowance and job B a code reflecting £4,570 — so each employer applies a fairer share of your tax-free pay in real time, rather than waiting for an end-of-year reconciliation or refund.
What is a D0 tax code and when does it apply?
D0 means all income from that job is taxed at 40% (higher rate), with no allowance. It typically applies to a second job when your main job's income already uses your entire Personal Allowance and basic-rate band, so HMRC assumes (often correctly) that every pound from the second job falls within the higher-rate band.
Does National Insurance work the same way across two jobs?
No — National Insurance is assessed separately for each job's earnings (unrelated jobs are not usually combined for NI in the way tax can be), meaning you could pay NI in both jobs even below the combined threshold that would apply if it were all one job. If your total earnings across all employments would mean you overpay NI relative to a single-employment scenario, you may be able to claim a refund via HMRC's deferment scheme if your combined earnings are high enough.
How do I know if my tax codes are correct across two jobs?
Check both payslips: your main job should show tax code 1257L (or close to it), and your second job typically shows BR, D0, or a split code like '628L' if you have requested an allowance split. If both jobs show 1257L, you are likely receiving double the Personal Allowance and will owe tax at the end of the year — this is a common and costly error worth checking for.
Will HMRC automatically correct an error at the end of the tax year?
Often yes, through the annual tax reconciliation (a P800 calculation) or via Self Assessment if you complete one, which compares total tax due on your combined income against what was actually deducted through both jobs' PAYE, and issues a refund or a bill for any difference. However, waiting for this can mean either an unexpected tax bill or an interest-free loan to HMRC for up to a year, so proactively checking your codes is worthwhile.
Does this work differently for self-employment plus an employed job?
Yes. If you are employed and also self-employed, your employed job is taxed via PAYE using your tax code as normal, and your self-employed profits are reported and taxed via Self Assessment, which combines all your income sources to calculate the correct total tax due — including any Personal Allowance not fully used by your employment income.
Try the calculators
Take-Home Pay Calculator
Calculate your net salary after income tax, National Insurance and student loan deductions.
Income Tax Calculator
Work out how much income tax you owe using the latest 2025/26 UK tax bands.
UK Tax Code Checker
Decode your UK tax code — find out what it means, what Personal Allowance it gives you, and whether it looks correct.
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