Help! Simple question if you know the answer

[mullet]

Sorry, I didn't notice that the P45 was from the previous year. The basic rule for a new employee with a P45 from the previous tax year who starts part way through the following year is that the emergency code should be used on a week 1/month 1 basis. The logic is that the employee could have worked elsewhere during the interim, signing a P46 instead of handing in the P45.

So in your case they should not have used BR, but probably did so to be safe. You won't necessarily get the tax back next payday, as the week 1/month 1 code operation effectively "traps" such an overpayment of tax. But if they run the payroll "properly" when the accountant gets back and use the emergency code, then you should get the tax back following the recalculation of your net pay. Hope all that makes sense.