Tax code S1257L: what it means
Tax code S1257L. The Scottish standard code: full £12,570 allowance, then Scotland's six tax bands (19% to 48%). On a £30,000 income it deducts £3,451 of Income Tax for the year.
- Example income
- £30,000
- Income Tax under S1257L
- − £3,451
- National Insurance (unchanged by code)
- − £1,394
- Take-home pay
- £25,155
What does tax code S1257L mean?
The S prefix means you are a Scottish taxpayer, so Scottish Income Tax bands apply. There are six of them in 2026/27, from the 19% starter rate to the 48% top rate, instead of the three bands used elsewhere in the UK. The rest of the code works exactly like 1257L: a full £12,570 Personal Allowance (the allowance is set UK-wide, not by Scotland). National Insurance is also UK-wide and unaffected.
Who gets it: Anyone whose main home is in Scotland. It is where you live, not where you work or where your employer is based, that decides. HMRC sets the S prefix from your address.
How much tax will I pay on tax code S1257L?
Income Tax for a full year on code S1257L at a range of incomes, against the standard code (S1257L) for comparison. National Insurance is the same whatever your tax code. Only Income Tax moves.
| Income | Tax under S1257L | Under S1257L | Difference |
|---|---|---|---|
| £15,000 | £462 | £462 | same |
| £20,000 | £1,446 | £1,446 | same |
| £25,000 | £2,446 | £2,446 | same |
| £30,000 | £3,451 | £3,451 | same |
| £35,000 | £4,501 | £4,501 | same |
| £40,000 | £5,551 | £5,551 | same |
| £50,000 | £8,982 | £8,982 | same |
| £60,000 | £13,182 | £13,182 | same |
Full-year Income Tax, 2026/27 rates (Scottish bands). Work out your own figure, including National Insurance, with the income tax calculator.
Why do I have tax code S1257L?
HMRC builds your code from what it knows about your jobs, pensions, benefits and allowances. The usual reasons for S1257L:
- Your main residence is in Scotland for more of the tax year than anywhere else in the UK.
- You moved to Scotland and updated your address with HMRC.
Your code notice (P2, or the "tax code" section of your Personal Tax Account) itemises the exact adjustments behind your number. That breakdown is the first place to look when something seems off.
Is tax code S1257L wrong? How to check and fix it
● Usually correct: quick check recommended
S1257L is right if you live in Scotland. The two mistakes to catch: you moved out of Scotland and the S never dropped off (you may be overpaying, since Scottish rates are higher from about £29,000 up), or you moved to Scotland and the S never appeared (you will underpay and get a bill later). Either way the fix is simply updating your address with HMRC; the code follows. Below roughly £29,000 a Scottish taxpayer actually pays slightly less than in England thanks to the 19% starter rate.
Checking takes two minutes and fixing it is free. Never pay a claims firm for this:
- Find your code on your latest payslip, your P60, or in the HMRC app / Personal Tax Account.
- Read the breakdown. Your Personal Tax Account lists every adjustment (benefits, expenses, underpayments) behind the number. Check each one is still true.
- Tell HMRC what changed: update your job, benefit or income details online, or call 0300 200 3300. Employers cannot change your code; only HMRC can.
- The refund is automatic. A corrected code reaches your employer within days and any overpaid tax comes back through your next payslips. For closed tax years HMRC reconciles and sends a P800 letter, and you can claim online from there.
Official sources: GOV.UK: Scottish Income Tax · Scottish Government: Income Tax rates