Question: what is the difference between ot and br tax codes?
Answer: An 0T code gives you no tax free pay, but unlike BR, D0 or D1 codes it is not a flat rate. ... For a basic rate taxpayer it will produce the same result as a BR code (a flat rate 20% deduction), but for a higher or additional rate tax payer, the 0T code will charge tax at 40% and 45% as income increases.