basic rate of tax

[rogerroger]

Hi

my wife did a 3 week Locum and wa granted a temporary NI number. we just received her pay slip and it seems that she has been placed on the basic rate of tax since she has been taxed heavily.

do you guys know what the procedure is for her to change her tax code? and also how to claim tax back.

should she call the inland revenue?

[sfgirl]

I think this is normal and she'll get the excess tax back at the end of the tax year. If she's on PAYE that's done automatically but I would imagine she probably has to file. It might be worthwhile checking with the employer.

[rogerroger]

thanks for the reply

so one is always put on the basic rate of tax in his/her first job, if he/she does not have an NI number


what is PAYE?
how do we know if she is on PAYE?

if i remember correctly, she needs to take this temp NI number to the job center and get it changed into a permanent NI Number.

if she gets another Locum after getting a permaent NI number, will this be at her correct(appropriate) tax rate?

[sfgirl]

PAYE is pay as you earn. Basically your employer deducts the tax and you don't have to file a return. I don't think it's the temporary NI number that's the problem but that she's on an emergency tax code. I don't know much about this but there's more information available from Citizen's Advice Bureau http://www.adviceguide.org.uk/nm/index/ ... system.htm

[rogerroger]

thanks for demystifying PAYE and for the link

[Smit]

rogerroger, your wife needs to get a permanent NI Number and then sign a P46 which the employer should complete and sent to the inland revenue.

The tax office will then work out her tax code and send it to her and she should pass this coding notice on to her employer. Her salary will then get adjusted as she will be entitled to her personal allowance, which she currently is not entitled to.

[rogerroger]

thanks for the reply
she has gotten an appointment with the job center.
where will she get the P46? from the job centre

so her current paycheck is without her personal allowance, and this will get adjusted in her next paycheck, correct?

[Smit]

The employer should have the P46, otherwise just print it from HMRC website. The Jobcentre has nothing to do with the P46.

It may take a couple of weeks to get the NI Number letter (which arrives first in the post) and even longer for the NI card (which will arrive later). Once the P46 has been sent by the employer to the local tax office, the tax office will allocate a tax code (again takes some weeks), only after this is issued can the employer adjust the payslip by including personal allowance.

[rogerroger]

hey what is the significance of the NI card?
i think i have replaced mine!


since my wife is doing locums at various hospitals, it might be that her next job will be in a different hospital, in that case how will the next hospital adjust her wages, since it was the previous hospital which overpaid the tax?

[hsmphopeful]

The card itself is not important - it is the number which you need and the card serves just as a reminder...

[rogerroger]

thanks dude