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My wife had two jobs and was taxed through PAYE in both, with tax code split accordingly. One job subsequently dropped to part time hours and salary taking her total income down below the personal allowance and we have discovered that she has paid too much tax. I cannot find anywhere to make a claim for a refund - can anyone point me in the right direction? She is still an employee but still with an income below the allowance so it would be a repayment claim as opposed to alteration of coding.