| S Prefix | This will tax income using the Scottish rates. |
| L suffix | The employee gets to the basic tax-free personal allowance
 NOTE: This is cummulative. The calculation takes into account previous earnings in the tax year every pay run. |
| SBR | All income calculates at the basic rate in Scotland. No free pay allowance. Your employee may need this tax code for a second job.
BR codes ignore the pence on the gross pay. For example, with earnings of £250.75, the tax calculates on £250, giving a tax due value of £50, not £50.15 |
| NT | No Tax.
Only use this code if instructed by HMRC |
| S0T | No free pay allowance. The personal allowance is all used, or you don't have the details you need to give the employee a tax code. |
| SD0 | All income taxed at the intermediate rate in Scotland. |
| SD1 | All income taxed at the higher rate in Scotland. |
| SD2 | All income taxed at the top rate in Scotland. If an employee pays top-rate tax, they don't get a personal allowance. |
| SK Prefix | For example, SK100. Adds the pay adjustment to the taxable pay, rather than subtracted. This increases the amount of earnings on which your software calculates tax. It's usually used for directors and employees whose additional benefits outweigh their personal allowance. For example, company cars. |
| M suffix | The employee has an increased personal allowance. Please read Marriage Allowance legislation (opens in new tab). |
| N suffix | The employee has a decreased personal allowance. Please read Marriage Allowance legislation (opens in new tab). |
| P suffix | Full personal allowance for those aged 65-74. |
| T suffix | HMRC need to review the employee's tax code. |
| Y suffix | Full personal allowance for those aged 75 and over. |