Starting or leaving work during the tax year
PAYE can temporarily over- or under-deduct tax when employment starts late, ends early or changes during the year. A cumulative tax code can correct some differences through later payslips.
Personal allowance and residence
Working for only part of a year does not always mean the personal allowance is simply divided by months. UK residence, split-year treatment and the type of income received can affect the final position.
Claiming a PAYE refund
If too much tax has been deducted, HMRC may correct it through payroll, after the tax year or following a claim. P45, P60 and payslip records help support the calculation.
