working out tax free entitlement

[filthiestfis]

I understand that everyone is entitled to a tax free amount of pay each year at work. For me its something like 6 grand, and this amount is calculated throughout the year, however my partner is saying that she is not being taxed at all during the first few months of employment.

Why is it that her tax free period is being applied now and not throughout the whole tax year?

[NiceCupOfTea]

There are three reasons I can think of that she wouldn't pay income tax on her wages / income at the moment.

1) Her overall wages won't be more than her yearly allowance, i.e. she won't earn more than �6475 in this tax year.

2) She has only just started work. Each month, the first �539.58 is tax free if you have a standard personal allowance or tax code. Therefore, for example if she didn't work in April and May (or up to today) she'll be allowed to take the first �1079 (or more if it's today) of her wages without getting taxed. Therefore, if she earns say �1000 per month, her first month's wage wouldn't be taxed and her second's month would be taxed less than 'normal' as the rest of her unused allowance would be added onto the tax free amount for that month, and consecutive months, until all the unused tax free allowance is used up.

3) If she were self employed, but I gather from the way you phrased your question that this isn't the case.

[filthiestfis]

Hi nicecupoftea
she is not self-employed and she has been working for the same employer since november 2008. During the first months of employment she was not being taxed, then she was, but with the new tax year in april she is not being taxed again.

She earns around 10-11,000 a year.