Will my second job automatically be taxed at BR?

Often, but not always. The correct code depends on your total income and how HMRC allocates your Personal Allowance. If your main job already uses your full allowance, BR is common. But if your combined income pushes you into higher rates, your code may be D0 or D1.

What tax code should my second job have?

Your second job will usually have a BR code (basic rate), D0 (higher rate), or D1 (additional rate). Your code depends on your total income. Check your payslip to confirm your code.

Can I claim tax back from a second job?

Yes, if you have overpaid tax. You can claim a refund through your Personal Tax Account or by contacting HMRC. This often happens if your second job has the wrong tax code.

Why is my second job taxed at 20 percent?

Your second job is usually taxed at the basic rate from the first pound because your Personal Allowance is used against your main job. If your combined income exceeds the higher-rate threshold, part of your income will be taxed at the higher rate.

Can I have two jobs and one tax code?

No, you cannot have one tax code for both jobs. Each job has its own tax code. Your main job will usually have 1257L, and your second job will have BR, D0, or D1. Our 1257L tax code guide explains the standard code in detail.

Second Job Tax: The Complete UK Guide for 2026

Q: Do you pay more tax on a second job?

You do not pay a higher rate, but your Personal Allowance is usually used against your main job. This means your second job income is taxed from the first pound. Your combined income determines your tax band.

Q: How much tax will I pay on a second job?

The amount depends on your total income. If your combined income is within the basic rate band, you pay the basic rate on your second job income. If your combined income exceeds the higher-rate threshold, you pay the higher rate on the portion above the threshold.

Second job tax explained. Learn how tax and National Insurance work with multiple jobs, what tax codes mean, and how to check you are paying the right amount.

Taking on a second job can be a great way to earn extra money, but understanding how tax works on multiple incomes is essential. You only have one Personal Allowance, and how it is allocated between your jobs affects how much tax you pay. If your tax codes are wrong, you could end up overpaying or underpaying tax.

This guide explains everything you need to know about second job tax in the UK. It covers how income tax and National Insurance work with multiple jobs, the tax codes you should expect, and how to check you are paying the correct amount.

For a full understanding of how tax codes work, our UK tax codes guide provides a detailed breakdown. If you are considering a self-employed side hustle alongside employment, our Self Assessment guide covers the filing requirements. The personal allowance guide explains how your tax-free amount works across different income sources.

You only have one Personal Allowance regardless of how many jobs you have. Your main job usually uses the allowance, while your second job is often taxed at the basic rate from the first pound.

Do You Pay More Tax on a Second Job

You do not pay a higher rate of tax simply because you have a second job. However, you may pay more tax overall because your Personal Allowance is usually already used against your main job. This means your second job income is taxed from the first pound.

According to MoneyHelper, you only get one Personal Allowance, so it is usually best to have it applied to the job paying you the most. If you work two jobs and neither income is above the Personal Allowance threshold in force at the time of writing, you can split your Personal Allowance.

Your total income from all jobs is added together to determine which tax band you fall into. If your combined income pushes you into a higher tax band, you will pay the higher rate on the portion of income above the threshold.

Our income tax calculator can help you estimate your tax liability based on your combined income.

You do not pay a higher rate on a second job, but your Personal Allowance is usually used against your main job. Your second job income is taxed from the first pound, and your combined income determines your tax band.

How Second Job Tax Works

When you have more than one job, the PAYE system allocates your Personal Allowance to one job, usually the one that pays you the most. Your second job is then taxed without the benefit of the Personal Allowance.

According to GOV.UK, you may need to pay Income Tax if all your taxable income added together for the tax year is more than your Personal Allowance. The PAYE system does not easily cater for multiple jobs, which is why checking your tax codes is important.

If your main job uses your full Personal Allowance, your second job will be taxed at your marginal rate from the first pound. For most basic rate taxpayers, this means paying the basic rate of income tax on all second job income.

The Low Incomes Tax Reform Group explains that the PAYE system is designed to treat one job as your main employment and the other job(s) as secondary. HMRC will generally allocate your personal allowance to your main job – normally the job which pays you the most.

For a deeper understanding of how marginal rates work, our marginal tax rate guide explains the impact of additional earnings on your overall tax position.

Your Personal Allowance is usually allocated to your main job. Your second job is taxed from the first pound. Your total income from all jobs determines your tax band.

Second Job Tax Codes

Your tax code tells your employer how much tax to deduct from your pay. For your second job, you will usually be placed on a code that does not give you any Personal Allowance.

According to GOV.UK guidance, for your second job or pension, you will usually be on one of these tax codes:

BR – all income taxed at the basic rate
D0 – all income taxed at the higher rate
D1 – all income taxed at the additional rate

Your tax codes depend on what your total income is across all sources for the tax year.

The BR tax code stands for "Basic Rate" and means you are taxed at a flat rate of 20% on all your income without any Personal Allowance. It is commonly applied when you have two jobs, your employer hasn't received your correct tax code from HMRC, or you have started a new job. For more detail, see our complete list of UK tax codes.

If your total income pushes you into the higher or additional tax bands, your second employment tax code might be D0 (for the higher rate) or D1 (for the additional rate).

You can find your tax code on your payslip. If you are unsure whether your code is correct, check your Personal Tax Account on the GOV.UK website.

Common second job tax codes: BR (basic rate), D0 (higher rate), D1 (additional rate). Your code depends on your total income. Check your payslip to confirm your code.

How Much Tax Will I Pay on a Second Job

The amount of tax you pay on a second job depends on your total income from all sources and which tax bands apply.

Example 1: Basic Rate Taxpayer

Jane has a main job paying £14,000 a year and a second job paying £6,000. Her whole Personal Allowance is applied to her main job. She pays Income Tax at the basic rate on the £1,430 of her pay that is above the allowance for her main job – and on all her income from her second job.

Her tax calculation would be: £1,430 × 20% = £286 tax on main job, and £6,000 × 20% = £1,200 tax on second job. Total tax: £1,486.

Example 2: Both Jobs Below the Personal Allowance

Richard has two jobs. His main job pays £10,000 a year and his second £9,000. Both are below the Personal Allowance, so he can split his allowance between the two jobs.

He can contact HMRC and get them to transfer £2,570 of unused allowance from his main job to his second job. Or he can wait until the end of the tax year and ask HMRC for a refund. You should only ask for your Personal Allowance to be split if your income from each job is predictable and stable. HMRC will decide whether reallocating allowance is appropriate based on your expected income.

Example 3: Higher Rate Taxpayer

Rebecca's main job pays her £45,000 a year. But she also has a part-time job paying £12,000 a year. This means she has a total income of £57,000, with all her Personal Allowance being applied to her main job.

Unless Rebecca tells HMRC this, her second job will be taxed entirely at the basic rate, when some of it should be taxed at the higher rate. If she doesn't tell HMRC, she will have to pay extra tax at the end of the tax year.

Our side hustle tax calculator can help you estimate tax on additional income.

Your second job tax depends on your total income. If your combined income exceeds the higher-rate threshold, part of your income will be taxed at the higher rate.

National Insurance on a Second Job

National Insurance contributions are calculated separately for each job. You may pay National Insurance on both jobs if you earn above the relevant thresholds.

According to MoneyHelper, if you earn above the weekly threshold in force at the time of writing, you will have to pay Class 1 National Insurance contributions. If you earn more than this in both of your jobs, you will pay National Insurance contributions on both jobs.

If you have a second job, third job or more, you may be able to defer or delay paying Class 1 National Insurance on your additional employment. This deferment can be requested when Class 1 National Insurance contributions are being paid to more than one employer.

In some cases people with multiple jobs can apply to defer National Insurance contributions. Check current HMRC guidance if you think this may apply.

Our National Insurance calculator can help you estimate your contributions across multiple jobs.

You pay National Insurance on each job separately. You may be able to defer NI on a second job in certain circumstances. Check HMRC guidance for current rules.

Second Job Tax for Higher Rate Taxpayers

If your total income from both jobs pushes you into the higher rate band, you will pay the higher rate on the portion of income above the threshold. Your second job may be taxed at the higher rate from the first pound if your main job already exceeds the higher rate threshold.

For example, if your main job pays £45,000 and your second job pays £12,000, your total income is £57,000. The portion of income within the basic rate band is taxed at the basic rate, and the remaining income above the higher-rate threshold is taxed at the higher rate. Since your second job income is part of the income above the threshold, some of it will be taxed at the higher rate.

Your tax code for your second job should be D0 (higher rate) rather than BR (basic rate) to ensure the correct tax is deducted each month. If your second job has a BR code and you are a higher rate taxpayer, you will underpay tax and have to pay a bill at the end of the year.

You can check your total income and tax position through your Personal Tax Account on the GOV.UK website.

If your combined income exceeds the higher-rate threshold, part of your income will be taxed at the higher rate. Your second job may need to be coded D0 to ensure you pay the correct tax.

Second Job vs Self-Employed Side Hustle

If your second job is self-employed rather than employed, the tax rules are different. You will need to register as self-employed with HMRC and file a Self Assessment tax return by 31 January each year.

According to MoneyHelper, if you are working your second job as self-employed, you will need to register as self-employed with HMRC, file a Self Assessment tax return by 31 January each year, and pay your own tax and National Insurance contributions.

If your second job is self-employed, you can claim allowable business expenses to reduce your taxable profit. The trading allowance may reduce or remove the need to report small amounts of trading income, depending on your circumstances.

When you are both employed and self-employed, your employed job will usually use your Personal Allowance, and your self-employed income will be taxed on top. Your total income from both sources determines your tax band.

Our self-employed tax calculator can help you estimate your tax liability.

If your second job is self-employed, you must register with HMRC and file a Self Assessment return. You can claim expenses and the trading allowance may apply in some circumstances. Your total income determines your tax band.

Common Second Job Tax Mistakes

Several common mistakes can lead to overpaying or underpaying tax on a second job.

Wrong tax code – If your second job has a BR code but you are a higher rate taxpayer, you will underpay tax. If your second job has a D0 code but you are a basic rate taxpayer, you will overpay tax.

Not checking your payslip – Your tax code appears on every payslip. If your code is wrong, contact HMRC immediately.

Not telling HMRC about a second job – Failing to ensure HMRC has accurate information about your employment can result in the wrong tax code and potential underpayments.

Not splitting your Personal Allowance when both jobs are below the threshold – If both your jobs are below the Personal Allowance, you can ask HMRC to split your Personal Allowance to avoid overpaying tax.

Our tax code correction guide explains how to fix tax code errors.

Common mistakes include wrong tax codes, not checking payslips, failing to ensure HMRC has accurate information, and not splitting the Personal Allowance when both jobs are below the threshold.

Final Thoughts

Taking on a second job can be a great way to boost your income, but understanding how tax works on multiple jobs is essential. You only have one Personal Allowance, which is usually allocated to your main job. Your second job is taxed from the first pound, and your total income determines your tax band.

Your second job tax code is usually BR (basic rate), D0 (higher rate), or D1 (additional rate). If your code is wrong, you could overpay or underpay tax. Check your payslip regularly and contact HMRC if you think your code is incorrect.

If your second job is self-employed, you must register with HMRC and file a Self Assessment return. You can claim allowable expenses and the trading allowance may apply in some circumstances.

All information in this guide is based on official HMRC and GOV.UK sources. Readers should verify their tax codes through their Personal Tax Account before making financial decisions, as individual circumstances vary and rules may change after publication.