Tax code S1257L explained

Updated 7 November 2026 · ClearCost UK · 2 min read

Tax code S1257L gives you the standard £12,570 tax-free pay, and the S at the start means Scottish income tax rates apply to your pay, which have more bands than the rest of the UK.
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What does S1257L mean?

The prefix S stands for Scotland. The number and letter, 1257L, work as normal: £12,570 of tax-free pay a year. The prefix only changes which income tax rates are used on your pay.

Why the prefix matters

Income tax on earnings is set separately in Scotland and Wales, so employers need to know which rates to use. If you moved country or your address changed, tell HMRC so your prefix is right.

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If your code is wrong

  • Check your payslip or personal tax account.
  • Tell HMRC if you live in a different part of the UK from the one on your code.

Sources and further reading

Questions people ask

What does the S in S1257L mean?
S shows that Scotland's income tax rates apply to your earnings.

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