Morning all,

My girlfriend is a full time teacher and marks GCSE papers at this time of year. This is seen as a second job, but I can’t understand how the tax is worked out 🙁 Last year her main job was taxed more than usual after she had been paid for the marking, is this right?

Thanks.

I have two jobs and the combination of the two is added together to work out an overall tax code. This is done as they know about the earnings in advance. If she didn’t tell the tax people about it then she may have had back tax to pay on the earnings or similar. It should all be explained in the tax breakdown.

The primary job has my tax free allowances etc associated with it and the secondary job is taxed at full rate for all earnings.

Tax Allowance is converted to code i.e £11,000 allowance is tax code 1100L.

This allowance can be split between jobs i.e. 900L and 200L such as Somouk.
The code can also be adjusted to account for work related expenses which increases the tax allowance so HMRC don’t need to give you a refund at the end of the tax year as you will have already received through paying less tax.
The same goes for decreasing the tax allowance so that you pay more tax. This normally happens if you have an underpayment of tax from a previous year i.e. £200 underpayment of tax would be collected by reducing your tax allowance by £1,000 so that you pay the extra £200 (based on 20% tax payer) back during the year.
Any tax code that isn’t standard HMRC will notify you by letter stating the tax code and how it was calculated. If you have moved recently and not informed HMRC you may want to do that and request a breakdown of your tax code.

If she was paid for marking papers through her normal teacher payroll then she will have paid more tax as her earnings over the tax allowance would have increased.