Synchronisation of the received Pseudorandom (PRN) code and its locally generated replica is fundamental when estimating user position in Global Navigation Satellite System (GNSS) receivers. It has been observed through experiments that user position accuracy decreases if sampling frequency is an integer multiple of the nominal code rate. This paper provides an accuracy analysis based on the number of samples and the residual code phase of each code chip. The outcomes reveal that the distribution of residual code phases in the code phase range [0, 1/n
), where n
is the number of samples per code chip, is the root cause of accuracy degradation, rather than the ratio between sampling frequency and nominal code rate. Doppler frequencies, coherent integration periods, front-end filter bandwidths and received Carrier to Noise ratios (C/N
0) also influence receiver accuracy. Also provided are a sampling frequency selection guideline and new proposed estimates of the correlation output and the Delay Locked Loop (DLL) tracking error, which can be applied to precisely model GNSS receiver baseband signal processing.