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Tax Free Allowances

Hi,

I am wondering how the tax free allowance is allocated over per financial year in the UK? For e.g. I have a tax code of 647L does that mean I will be tax free for £6470 and then pay tax at 20% on the rest of my earnings?

Is it spread over 12 months or the first few months of my salary? I can remember last few years I used to avoid paying tax for like 3-4 months but still got NI taken then the taxed kicked in? Has the process been changed this year? I have been taxed in April 2010?

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