Tax after being out of work

[maimai]

I've been out of work for 10 months. Just about to restart. Both last salary (ended Feb 06) and new salary are (just) on the higher tax scale. Do I expect my Jan/Feb salaries to be on a lesser tax as I haven't had an income over this tax year? Do I need to notify anyone or by handing in my p60 to new employer does everything get automatically sorted out? Should be able to work this out but having a mental block.

[themas]

Your tax for 06-07 year will be based on your total taxable income for the year. If you have been getting Job Seekers Allowance you should be given a P45 by the Job Centre, which your employer should be given. If not, then you will probably have to complete a P46 (from your employer) and be taxed on emergency code until a new tax code is provided by HMRC. As your total income for 06-07 is (from what you say) not going to be enough to pay tax at the higher rate, then your emergency tax should not be at that level.

[buildersmate]

You get the tax rebate due to you from the 05-06 tax year using the P60 the JobCentre should have given at the end of April 2006. You Tax Office will want to see it - then they refund by cheque.

[maimai]

Thanks both. That helps. Although I left work in February as I had a small lump sum I (foolishly) didn't start JSA until July so I guess the P60 will have been from my previous job. I have my 'final' meeting with them tomorrow so will ask then. Many thanks again.