Tax Code Guide

BR-M1

Tax Code BR M1

What does this code mean?

BR M1 applies the Basic Rate of 20% to all income on a monthly non-cumulative basis. Common for second pensions or new pension drawdown arrangements. If this is your only income source, you may be overpaying significantly and should contact HMRC.

Emergency Tax Warning

This is often an emergency or temporary tax code. You might be paying too much tax while on this code.

Who gets this code?

Monthly-paid workers or pension recipients with secondary income awaiting correct tax code from HMRC.

Is it correct?

Check your latest P45 or Payslip to see if this matches your current situation.

Think you overpaid on BR-M1?

If your tax code was wrong for even a few months, HMRC might owe you money. Upload your P60 or Payslip to check instantly.

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