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Posted Wed, 28 Jun 2023 16:54:09 GMT by AndreK
Hi, I was just wondering whether someone might be able to clarify how tax is charged if you have 2 part-time employments. My understanding is that the primary job is assigned a tax code of 1275L and the second job a separate code e.g. BR. If this is the case, would I be right in thinking that the personal allowance and is applied to the primary job and tax is charged on the second job as if it is an additional income (i.e. if the salary for the primary job was £50,270 and the second job £25,000 pa, would the personal allowance and basic rate be applied to the primary job, with all income from the second job charged at a higher rate?) If this is the case, is it possible to swap which role is treated as the primary vs secondary employment, or does the primary always need to be the job with the highest salary? Many thanks.
Posted Wed, 05 Jul 2023 14:38:21 GMT by HMRC Admin 5

You can split the Personal Allowance between the two or assign all of the tax allowance to once employment.
If your estimated earnings for both employments has you in the Basic Rate band, you will receive a BR code on the second employment.
If your income from the main job took you into higher rate, you would receive a D0 code against the second employment.

Thank you
Posted Fri, 07 Jul 2023 14:39:40 GMT by AndreK
Thank you for your reply. Can you also clarify whether it is possible to specify which employment is treated as the primary, or does this always need to be the employment with the higher salary? i.e. if one salary is 30k and the other is 35k, could the personal allowance and 1275L code be applied to the 30k salary? Many thanks.
Posted Thu, 13 Jul 2023 12:44:45 GMT by HMRC Admin 8
You would need to contact personal tax on 0300 200 3300.
They can amend which job if your primary and also the split of the tax allowance.
Thank you.

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