Tax on maternity leave

Hi I am due to go on maternity leave in February 2024. My income is £60,000 per year. I am getting 6 months full pay (so £30,000 from March to August), 3 months SMP then nothing for 3 months. Therefore in total I expect to have full pay until August then it will drop to SMP. Regarding tax, as long as I enter the estimated income of £30000 plus SMP so say £32,000ish over the year will I be taxed on this, or when I receive the £5000 in April (ie some of my company maternity pay) will HMRC assume this is what I will get each month and tax me on that basis and I’ll have to try claim a refund once they realise I am only paid that for 6 months and owed tax back. Thanks

Hi,

Your tax is calculated on your pay for the tax year. If your income drops during the tax year and a refund is due this will come back through your wages when your employer operates your tax code. 

Thank you.