What Does the S1257L Tax Code Mean?
Scottish Standard Personal Allowance
description Core Meaning & Overview
The standard tax code for UK taxpayers who are Scottish tax residents.
account_balance Legal & Payroll Mechanics (2026/27)
Grants the standard UK-wide Personal Allowance of £12,570, but applies the Scottish Parliament’s devolved income tax bands: 19% Starter (£12,571–£16,537), 20% Basic (£16,538–£29,526), 21% Intermediate (£29,527–£43,662), 42% Higher (£43,663–£75,000), 45% Advanced (£75,001–£125,140), and 48% Top (over £125,140).
warning Is Your S1257L Tax Code Correct?
Because Scottish intermediate and higher rates are higher than England, Scottish earners on £35,000+ pay slightly more tax. Use our Scottish Income Tax Calculator to check your exact payslip deductions.
help Frequently Asked Questions About S1257L
What does the S in S1257L stand for?
The S prefix identifies you as a Scottish taxpayer under the Scotland Act, meaning devolved Scottish income tax rates apply rather than rUK rates.
How does HMRC determine if I should have an S code?
HMRC bases your Scottish taxpayer status on your main place of residence during the tax year, not where your employer is headquartered.