Paying tax on first employment

[jagracer]

My daughter started work in late July and has just had her first pay slip and she says she's paid no tax, only NI. Her annual salary is somewhere around £35K and her code should be the normal 700l or whatever it is now. I thought tax was deducted from day one not once you go over the £7000 earnings limit. She hasn't had a job for a few years and even then they were only part time and she didn't earn much more than £40 or so a week. Does she need to see her payroll dept?

[jagracer]

spikeyhead said:

I'll change the numbers to make the sums easy.

Imagine your code was 5200, so 100 a week

First pay arrives in week 26, so you'd not pay anything if you'd earnt less than £2600, but it then becomes normal tax after that.

Hope that makes sense.

Sort of makes sense but why do I pay tax from week 1 in each new pay year?

[jagracer]

Ah, I see what you mean now. Ta

[jagracer]

mph1977 said:

how much did she earn from april to the start of her new job ?

Nothing. This is her first job since leaving uni a few weeks before. Her last paid job was around 2009 and that paid peanuts.

[jagracer]

She took a medical degree so she's now a very junior doctor. You're correct about the self declaration, I remember her filling it out. What's your daughter doing?