Tax Code Guide
SD1
Scottish Tax Code SD1
What does this code mean?
SD1 means all income from this source is taxed at the Scottish Higher Rate of 42%. This applies when your main income already exceeds the intermediate rate threshold and your secondary income falls into the higher rate band under Scottish tax rules.
Who gets this code?
Higher-earning Scottish taxpayers with secondary income sources.
Is it correct?
Check your latest P45 or Payslip to see if this matches your current situation.