Publish date: 10 March 2022
From 1 April we are implementing weekly pay as for staff who work bank shifts. As part of this it has been agreed that all assignments will no longer be aggregated for the tax purposes.
What this means is the tax you pay across all assignments will no longer be added together before the amount of tax you owe is calculated. Effective from April 2022 your primary assignment in ESR will have your full tax allowance assigned to it and any other assignments you have will be set as BR (20% tax against earnings paid on the assignment), 0T (20%,40% tax against earnings paid on the assignment. Y
ou will only pay 40% on any of your earnings that breach the HMRC confirmed threshold) or D0 (40% tax against earnings paid on the assignment). The HMRC may change the tax code assigned to your non-primary assignment(s) without prior notice. When setting up your non-primary assignments the payroll department will apply a 0T tax code as this is the standard practice.
There may be instances where you will not utilise your full tax allowance on your primary assignment and if this is the case, you can contact the HMRC to discuss how to split your tax allowance across your assignments. The HMRC contact details can be found here, when contacting the HMRC please ensure you have at least your national insurance available to provide as this is one of the security questions.