Second job tax UK 2026/27

By PaySlipCheck Editorial · 14 June 2026 · 5 min read

A UK second job is normally taxed at BR — basic rate 20% on all earnings — because your personal allowance is used on your main employment. This is simple but sometimes leads to over- or under-taxation. If your total combined income exceeds the higher-rate threshold, you may end up under-taxed on the second job; if your main job is below the personal allowance, you may be over-taxed. HMRC lets you request a tax code split to allocate personal allowance across both jobs. This guide covers the mechanics + when to request the split.

Verified against 3 official sources · Last reviewed 14 June 2026
On this page
  1. The BR code mechanic
  2. Why this can be wrong
  3. Requesting a split
  4. When it's not necessary
  5. In short

The BR code mechanic

Your main employer: - Uses your primary tax code (1257L) - Deducts tax with personal allowance applied

Your second employer: - Uses BR (Basic Rate) - Deducts 20% on ALL earnings - No personal allowance

Why this can be wrong

Scenario 1: Main job pays £8,000, second job pays £10,000 - Main job: £0 tax (under allowance) - Second job (BR): £2,000 tax on £10,000 - Combined income: £18,000 - Correct tax: £1,086 (£5,430 × 20%) - You've overpaid by £914

Scenario 2: Main job pays £45,000, second job pays £15,000 - Main job: £6,486 tax (basic rate on £32,430) - Second job (BR): £3,000 (20% on £15,000) - Combined: £60,000, should be at higher-rate on £9,730 - You've underpaid; SA bill or code adjustment needed

Requesting a split

Contact HMRC via: - Personal tax account online (gov.uk) - HMRC helpline - Employer HR

Ask HMRC to split your personal allowance across both employers. Effectively: - Main employer uses partial allowance - Second employer uses balance - Both jobs correctly taxed together

When it's not necessary

If your main job clearly uses the full personal allowance + second job is small extra income, BR is roughly correct.

In short

UK second job defaults to BR code (20% on all). Fine if main job uses full allowance. Split needed if main job is small or combined income crosses higher-rate.

Frequently asked questions

What's a BR tax code?

Basic Rate — 20% tax on all earnings from that employer. No personal allowance applied.

Should I have BR on my second job?

Usually correct if main job uses full personal allowance. Split if not.

How do I request a split?

Contact HMRC via personal tax account or helpline. Ask to split your allowance.

What if I'm under-taxed?

You'll owe extra via Self Assessment or PAYE adjustment. Better to fix the code proactively.

Does student loan work with two jobs?

Yes — each employer deducts SL separately based on their pay period. Verify at tax year end.

Related calculators

Related guides

  • BR tax code — Tax code BR stands for Basic Rate. It tells your employer to tax
  • How to read a payslip — A UK payslip has up to 20+ separate lines, each with a specific
  • Why take-home varies — UK monthly take-home rarely sits exactly flat even on a steady
  • UK monthly budget planner — A workable UK monthly budget planner: confirm your real net pay, list fixed essentials, list variable essentials, set a discretionary cap, set a savings target. Total must equal net pay. Use 50/30/20 as a starting guide, adapt for your housing situation.
  • Average UK monthly bills — UK average monthly bills in 2026: ~£1,650 for a single adult, £2,400 for a couple, £3,200 for a family of four. Major lines: rent/mortgage (35–45%), food (10–15%), utilities (8–10%), transport (10–15%), insurance + tax + broadband (~10%).
  • Money left after bills — UK households should target 20–35% of take-home pay as discretionary spend + savings after essential bills. The exact figure depends on salary band, region and household type. This guide gives benchmarks for £25k–£100k earners.

More on related topics

  • Married couple £100k combined — £100,000 UK combined married couple (£50k + £50k) takes home ~£79,040/year. Neither spouse triggers the £100k personal allowance taper. Splitting equally is substantially better than single-earner £100k (£66,253 net).
  • Married couple £50k combined — A married couple with £50,000 combined income (£30k + £20k) takes home ~£43,460/year vs single-earner £39,520 at £50k. Two personal allowances used + lower band structure = £3,940/year advantage.
  • Part-time salary tax — UK part-time workers get the full £12,570 personal allowance same as full-time. £15,000 part-time salary takes home ~£13,800/year (much of it tax-free); £20,000 part-time = ~£18,140 net.

Related salary breakdowns

Glossary terms used on this page

Quick definitions for the key terms above.

  • Personal allowance — The amount you can earn each tax year before paying any UK Income Tax — £12,570 in 2026/27, frozen until April 2031.

Sources

All figures on this page are sourced from official UK government publications. We don't cite secondary commentary or other calculator sites.

  1. GOV.UK — Income Tax rates
  2. GOV.UK — Working for yourself
  3. MoneyHelper — Employee benefits

For the calculation methodology behind every figure on this page, see our methodology. For our review and update process, see our editorial standards.

Last reviewed: 14 June 2026. Next review due 14 December 2026.

Disclaimer: This page provides general information based on published HMRC and gov.scot figures. It is not personal tax or financial advice. For your specific situation, please consult a qualified accountant or contact HMRC directly.