Tax question...

If you earn enough to pay tax at the standard rate (22%) you will have paid the correct amount of tax on your extra earnings. The employer will have accounted to the HMRC for that tax, so if you have to do a self-assessment form next April, you will enter that amount under employment. You need an employment page for every employer, unless you use the simplified form.

If you haven't been paid enough to get to the standard rate, i.e. less than the £4,895 personal allowance plus the £2,090 lower rate £6,985, then you will be entitled to a refund of part or all of the tax paid.

My girlfriend just got a nice cheque from the Inland Revenue for overpaid tax in 2003 (she had several different jobs that year, none of which she did for more than a few months as it was her final year of university). Obviously 2 years is a long time to wait but she didn't realise it was due so it wasn't hurting her.

Unfortunately the tax position is unfavourable if you have more than one job, I've found, particularly if your yearly earnings are to be below the (roughly) £4700 tax threshold because you automatically pay full tax and NI for your tax bracket on the second job. However if you're going to earn more than £4.7k in the year, the tax you've paid on the promo work will be correct.

That's not quite true. If you pay "full" (standard rate) tax on the

2nd job, this will only be correct if your total earnings exceed roughly £7000, as you need to be above the 10% rate band.

Also, you don't pay any NI on the 2nd job unless the earnings *of that job* exceed the NI threshold of (now) £94 per week. Whilst tax is charged on your aggregate earnings, NI is charged independently on each employment.