Tax on a Second Job or Side Hustle UK 2025/26

A second PAYE job is typically given a BR tax code, which means all earnings from it are taxed at 20% with no Personal Allowance — because you have already used your allowance against your first job.

Self-employed side hustle income over the £1,000 Trading Allowance must be declared through Self Assessment.

This guide shows worked examples of how much tax you pay on a second income at common earning levels.