Tax Code Guide
S0T
Scottish Tax Code S0T
What does this code mean?
S0T is the Scottish equivalent of 0T. You have no personal allowance and pay Scottish Income Tax rates on all income. Scottish rates differ from the rest of the UK with additional bands (Starter, Intermediate, Top, Advanced). If you earn under £125,140 and have this code, you are likely overpaying tax.
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?
Scottish taxpayers on emergency tax, new starters without P45, or very high earners.
Is it correct?
Check your latest P45 or Payslip to see if this matches your current situation.