Tax codes for NZ short term employee

anniem
anniem Registered Posts: 1,326 Beyond epic contributor 🧙‍♂️
This may sound like a stupid question, but if someone comes to the UK in October and starts working are they ultimately allowed a full year's tax allowance of £6,475, or is it pro-rata'd? ie. only permitted half of the allowance having only been here for 6 months of the year?????
FMAAT - AAT Licensed Member in Practice - Pewsey, Wiltshire

Comments

  • deanshepherd
    deanshepherd Registered Posts: 1,809 Beyond epic contributor 🧙‍♂️
    If they qualify for the personal allowance then they qualify in full. It is not pro-rated.
  • anniem
    anniem Registered Posts: 1,326 Beyond epic contributor 🧙‍♂️
    Thanks Dean.
    FMAAT - AAT Licensed Member in Practice - Pewsey, Wiltshire
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