Main and secondary income
PAYE incomes split into two main branches
Use the main-income branch for your main or highest PAYE income. Use a secondary tax code if this is another PAYE income and not your main one.
Quick answer
How to narrow down the right path
- If this is your main or highest PAYE income, the likely result is
M,M SL,ME, orME SL. - If this is a second or lower PAYE income, use the secondary-income bands such as
SB,S,SH,ST, orSA. - If you are paid as a contractor or under schedular payments, use
IR330Cand withholding tax instead of the normal employee path. - If the income is dividends or interest, this is usually an
RWTchoice rather than an IR330 tax code.
Other income types
Contractors and investment income use different rules
Contractors usually move to IR330C. Dividends and interest usually move to RWT. Some special cases such as CAE, EDW, NSW, and STC also branch off early.
Best next step
Open the guide that matches your income
M vs ME tax code
Check when the main-income path stays on M and when ME or ME SL can apply.
Secondary tax codes
See the SB, S, SH, ST, and SA bands for a second job or lower PAYE income.
IR330 vs IR330C
Check which form to use if your income is employee pay or contractor withholding.
IR330 form guide
See what the IR330 tax code declaration form is for and when you need IR330C instead.
RWT for dividends and interest
See when investment income uses RWT instead of a normal employee tax code.
Official basis