Does it matter which line the <br> tag is on?

Question

I have seen two lines written like this:

This is the first line.<br>
This is the second line.

Or, like this:

This is the first line.
<br>This is the second line.

Is there any difference between the two, such as for SEO or browser rendering? My guess is they are virtually the same and that the preferred placement is a matter of opinion.

Answer 1

I would go for the first option, It doesn't matter which one you use. The first option suits most workflows better. It doesn't matter you can use </br>, <br/> or <br>

The placement is a matter of opinion and it don't have anything to do with SEO