Taking on a second job is increasingly common in the UK — whether it's freelance work alongside your main job, a weekend hospitality shift, or a side business. But understanding how much tax you'll actually pay on that extra income is crucial. This guide breaks down exactly how HMRC taxes second jobs for the 2026/27 tax year.
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When you have two jobs, HMRC assigns a tax code to each. Your main job uses your tax-free Personal Allowance (£12,570 for 2026/27). Your second job is taxed from the first pound using a BR (Basic Rate) code — meaning you pay 20% on all earnings.
This isn't a penalty. It's simply because your Personal Allowance is already allocated to your main job. Your total tax bill at year-end will be exactly the same as if you earned the combined amount from a single employer.
Tax Codes for Second Jobs
| Code | What it means | When applied |
|---|---|---|
| BR | 20% tax on all earnings | Standard second job code |
| D0 | 40% tax on all earnings | Combined income > £50,270 |
| D1 | 45% tax on all earnings | Combined income > £125,140 |
| NT | No tax deducted | Rare — specific circumstances |
If your total income from both jobs exceeds £50,270, HMRC should automatically change your second job code from BR to D0. If they don't, you may underpay tax and face a bill at year-end.
National Insurance on Two Jobs
National Insurance is calculated separately for each job. This is where second jobbers can sometimes overpay. You pay 8% on earnings between £12,570 and £50,270 per job.
Example: You earn £30,000 in Job 1 and £20,000 in Job 2. Both jobs are above the NI threshold, so you pay full NI on both. Someone earning £50,000 in a single job would pay the same total NI — but if one of your jobs was below £12,570, that portion wouldn't attract NI.
Good news: If you overpay National Insurance across multiple jobs, you can claim a refund from HMRC after the tax year ends.
Worked Examples
Example 1: Main job £28,000, second job £10,000
Job 1: £28,000 — uses full Personal Allowance. Tax: £3,086. NI: £1,554.
Job 2: £10,000 — BR code. Tax: £2,000. NI: £0 (below threshold).
Total take-home: £31,360/year (£2,613/month)
Example 2: Main job £35,000, second job £18,000 (combined £53,000)
Job 1: £35,000 — uses Personal Allowance. Tax: £4,486. NI: £1,914.
Job 2: £18,000 — D0 code (40%). Tax: £7,200. NI: £434.
Total take-home: £38,966/year (£3,247/month)
Splitting Your Personal Allowance
You can ask HMRC to split your Personal Allowance between jobs using a D0 form. This might help if one job pays below £12,570 and the other pays significantly more. Call HMRC on 0300 200 3300 to discuss.
Common Pitfalls to Avoid
- Emergency tax (0T/Week1) — When starting a second job, you may be put on emergency tax temporarily. Claim a refund from HMRC if this happens.
- Unexpected Higher Rate — If your combined income crosses £50,270 without HMRC updating your code, you'll owe tax at year-end.
- Benefit impacts — A second job could affect Working Tax Credit, Universal Credit, or Child Benefit if it pushes your income above thresholds.
- Student loans — Both incomes count toward your student loan repayment threshold.
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