Earnings - Tax Free Allowances for Tier 1

[sancsan]

Hi,
I'm working for an company as full time employment and earn £34K per year as gross salary and tax has been paid for this amount.

As this salary does not qualify me for the tier-1 visa, I have taken up another job in UK as part time consultant only for 2 months and my salary is £6K for this period.

Do I need to pay tax for this salary, as per my understanding there is no tax for Personal allowance till £6475 and only NI will be deducted.

Not sure if this is the right question to put forward in this forum but appreciate any help on this topic.

Kind Regards

[Sushil-ACCA]

Pay slips r issued and PAYE Paid by employer by 15 th of next month otherwise fraudlent payslips -except some cases

[John]

Are you really thinking that a taxpayer gets a Personal Allowance .... per employment? Regretfully that is not the case.

You only get one allowance (per tax year) and that will have been allocated to your main employment. On starting the second employment, because you will not have a form P45 to hand in, the employer should give you a form P46 to complete, and you will of course complete that saying you already have another employment. The result will be that the 2nd employer will use tax code BR .... a straight 20% tax deduction .... but as regards NI, the nil rate band applies to each employer separately, so very little NI will be deducted.