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carers allowance and part time work, tax question

I understand that I am allowed to earn aprox £102 per week and still have carers allowance. So this is is net pay of £102 a week? I'm a little confused about the allowable deductions though. I understand tax is one? What would happen on a zero hours contract if you then don't work enough hours to pay tax, ie be under the threshold for paying tax and then get the tax refunded?
I can't think of how to put plainly what I mean!

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