Hi Anastasiya Komarova,
With the higher rate tax threshold being £50,000, some of the income at your second job will be liable for 20% tax, and some will be liable for 40% tax.
This can be tricky for the code used at a secondary employment to work out, so the tax due at 40% at your second job is actually collected through your first job.
This is done by reducing your tax free allowances, via an 'Adjustment to Rate Band'.
To confirm if the adjustment made to your primary code is correct, contact us by webchat or phone via
Income Tax: general enquiries.
Thank you.