MULTIPLE EMPLOYMENTS

Two jobs.
One annual tax position.

Combine actual pay, tax already deducted and expected remaining earnings to estimate whether PAYE may be overpaid or underpaid.

Tax yearWhere do you live?

Avoid double countingUse each P45/P60 “pay in this employment” figure. Do not add a later “total for year” figure if it already includes previous employment.

My later/current-job figures already include the earlier jobSelect this when the later P60 or cumulative record shows a total for the year that includes previous employment. The calculator will automatically exclude Job 1 from the totals.

Earlier job

LabelTax code (reference only)Taxable pay to datePAYE tax deductedExpected remaining payNI deducted to date

This employment has ended

Later/current job

LabelTax code (reference only)Taxable pay to datePAYE tax deductedExpected remaining payNI deducted to date

This employment has ended

Why tax codes can change

If you have more than one employment, HMRC normally gives each job its own tax code. Only one job should normally use the full standard allowance at a time. A second job may use BR, D0, D1 or another code depending on your expected total income.

What this estimate tells you

It compares the Income Tax expected on combined annual employment income with PAYE already deducted. It does not submit a claim or change your tax code. Check your current employments and estimates through HMRC if anything is missing or incorrect.

Official guidanceTell HMRC about multiple jobs P45 and P60 records NI deferment

Two jobs.One annual tax position.

Why tax codes can change

What this estimate tells you

Two jobs.
One annual tax position.