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?
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?