An emergency tax code is a temporary code HMRC uses when it doesn’t have enough information to work out your correct tax deductions—often when you start a new job or return to work after a break. It usually means you’ll pay tax as if you have no allowances or only the basic Personal Allowance, which can result in overpaying tax. Don’t worry: once your employer gets the right details, your tax code will be updated and any overpaid tax is usually refunded automatically.
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