Tax Code Guide
SD3
Scottish Tax Code SD3
What does this code mean?
SD3 is the highest Scottish income tax rate at 48%, applied to income from secondary sources when primary income already exceeds the top rate threshold. This rate was introduced as Scotland expanded its income tax bands beyond the UK standard structure.
Who gets this code?
The highest-earning Scottish taxpayers with significant secondary income.
Is it correct?
Check your latest P45 or Payslip to see if this matches your current situation.