Taxing A 15 Year Old.

[hammerman]

My daughter has been working part time in a pub since she was 14, she's now coming up for 16 and has left school, although she has kept her job.

For the past 6 weeks, she has been taxed a 20% according to her tax code which is "BR"

Now she only earns £50 a week and she's getting £10 deducted for tax.

Is this right ? and if not, how do we go about sorting it out so she doesn't pay any more tax and gets that already paid refunded.

Thanks in advance

[tonyav]

I'd phone the local tax office if I were her, hammerman, hopefully it's wrong and she will get a rebate.

[frugalfred]

BR is an emergency tax code meaning "basic rate" All income is taxed at 20%.
Your daughter needs a tax code from HMRC. The employer can then apply the code, and any overpaid tax will be refunded. She will be entitled to a tax-free personal allowance, about £10000, this financial year, I think.

[kvalidir]

BR is basic rate, she's way under that so contact your local tax office and they'll help.

[bhg481]

The BR is Basic Rate, which means she hasn't had her personal allowance taken into consideration. You need to contact her tax office and get a proper tax code for her - when she gives it to her employer she'll probably get all her tax back. The BR rate is often given to people who have more than one job - the personal allowance is given against the job with the highest pay, so all other employers have to take tax at 20%.

[factor-fiction]

I agree with the others.
As she is still under 16 employer and she need to be sure these rules are not being broken
https://www.gov.uk/child-employment/restrictions-on-child-employment
I'm also not sure what you mean by 'she has left school- she is only 15

[rockyracoon]

Factor, she's probably on study leave for GCSEs and going to college in Sept.

[black_cat51]

lol did you know you asked this before?
http://www.theanswerbank.co.uk/Business-and-Finance/Question1330945.html

[factor-fiction]

I guessed that, rocky, but that's not quite the same as 'having left school'.

[rockyracoon]

I suppose not but that's how we used to say it many years ago, once on study leave you didn't sniff the school gates except for exams. Well I went to sixth form so it didn't really apply to me but a few people I know didn't even bother to turn up for the exams so to them they had left school.

[factor-fiction]

That's right rocky, although more and more schools are now requiring year 11s to remain in school until the exams are finished. Anyway, their status in terms of employment hasn't changed - they are still pupils of the school and employment laws regarding young people still apply

[rockyracoon]

Yes indeed. At my kids school they sent a letter home saying the government had told schools they couldn't offer study leave so kids have to go into school until after the exams. Best way IMO, my son would doss on study leave.

[rockyracoon]

Back to the op though, I didn't think you paid tax if you were under 16, has that changed.

[Calibax]

^You don't pay NI until you're sixteen but you pay tax at any age.

[black_cat51]

i think it's just that 15 YO don't earn above the personal allowance, or not many of them anyway

[rockyracoon]

Ah, it might be the NI that I'm thinking about.

[hammerman]

Sorry....daughter is on study leave and will go to full time college in September. She's left school at 15 because her birthday isn't until August.

Thanks for your help, we'll get on it today.