Is a tax code the same as a UTR?

No. A tax code is used for PAYE to tell your employer how much tax-free pay you get. A UTR (Unique Taxpayer Reference) is a 10-digit number for self assessment tax returns.

BR means all your income from that job is taxed at the basic rate. This often happens if you have more than one job or pension and your tax-free allowance is already used up elsewhere.

How long does a code change take?

After you ask HMRC to change your code, it can take up to 30 days for the change to reach your employer and show on your payslip.

UK tax codes explained: what the letters and numbers mean

Your tax code tells your employer how much of your pay is tax-free. The numbers are your tax-free allowance divided by ten; the letter shows your situation. Check it in your Personal Tax Account or on your payslip.

How to read a tax code

Your tax code is made up of numbers and a letter. The numbers show how much tax-free pay you get in a year. For example, 1257L means you can earn £12,570 before paying tax. The letter shows your personal situation.

Common codes

1257L – the standard code for most people with one job or pension.
BR – all your income from this job is taxed at the basic rate (20%).
D0 – all your income is taxed at the higher rate (40%).
D1 – all your income is taxed at the additional rate (45%).
K – you have deductions that are more than your tax-free allowance, so tax is taken from all your pay.
NT – no tax is taken from this income.

Emergency and non-cumulative codes

If you start a new job and HMRC doesn't have your details yet, you might get an emergency code like W1 or M1. These are non-cumulative, meaning each payday is treated separately. This can mean you pay more tax temporarily, but you'll usually get it back once your code is corrected.

Why codes change

Your code can change for several reasons:

You start or stop a job or pension.
You receive taxable benefits like a company car.
You owe tax from a previous year.
Your income or personal allowance changes.

HMRC usually tells you by letter or through your [Personal Tax Account].

How to check and correct your code

Check your code on your payslip or P60. If you think it's wrong, you can update your details in your [Personal Tax Account]. You can also ask HMRC to review it. Changes usually take a few weeks to reach your employer.

Your tax code is not the same as your UTR number. A UTR is a unique taxpayer reference for self assessment, not for PAYE.

If you're on BR, it often means you have more than one job or pension and your tax-free allowance is used up elsewhere. Check your other income sources.

Once you've asked for a change, it can take up to 30 days for HMRC to process it and for your employer to update your payroll.