Can Everyone Claim Back Emergency Tax
Not everyone on an emergency tax code can claim this tax back. For example, if you have a second job, this additional source of income should usually be taxed using the tax code BR (another name for the emergency tax code). The reason why second jobs are taxed at this rate is because you should be receiving your tax free allowance in your first job.
How to Claim Back Emergency Tax
At the end of the tax year (April 6th) you can claim back any overpayment of emergency tax for the previous tax year. If you are working for an employer on the last day of the tax year, they should provide you with a P60 in April or May. Once you have your P60 you can make your claim. Note: If you finished working for your employer before the end of the tax year, you would not receive a P60, you should have been given a P45 when you finished working for your employer and this can be used instead to claim your tax back.