Tax rebate question

happymonkey40

I was wondering if someone could advise me. My son is in college and during the holidays sometimes does a odd couple of day doing casual work where my husband works and he is paid via an agency. On his first pay slip he paid emergency tax of about £11.00 and another £4 NI, will he be rebated on this, as i said it is not permanent or on a regular basis.

System

Your son should have either handed in his P45 (if he had been employed previously) or should have been asked to complete a P46 by his new employer. These forms would have informed his new employer (and HMRC) of the appropriate tax code to apply.

What tax code is shown on his pay slip ?

Note, the emergency tax code for 2011-12 is 747L (Which is the same as the normal code for under 65s) This gives £7475 tax free allowance.

Additional Info:
HMRC Emergency Tax Code

Student Holiday casual Workers - See part way down page, Re: P38S form

happymonkey40

This is his first ever paid job. The last time he worked (a week ago) his code was 753L, but when he paid emergency tax i think the code was a BR code

System

The "BR" code is not an emergency code, it means all income is taxed at 20%.
The BR code is often used by employers who assume that this is the employees 2nd job, and is also often used by those employers who are not really applying the tax rules correctly, cutting corners so they have less admin to do.

Your son should ask his employer for the P38S form because if he qualifies, then no tax would be deducted.