Skip to content
Skip to navigation menu


Basic Rate Tax

The BR tax code is normally used where an employee has other employment or source of income in addition to employment with the University. The current rate is 20%.

It is also used if a new employee does not have a form P45 or has not signed the HMRC form Starter Checklist (P46) for the Salaries Office or has ticked statement C on the form Starter Checklist (P46) which states an employee is in receipt of a pension in addition to the University salary.