Relocating to UK, query regarding Income Tax and NI liabilities

[abagchi]

Hello,

I am an Indian national currently working in Singapore, and I have recently received an employment offer from a university in Birmingham, UK. My joining date is August 15, 2018. Let's say that my gross annual salary is 36500 GBP. However, considering my joining date, my actual earnings over the course of the current financial year (6 April 2018 - 5 April 2019) would be 23400 GBP. I have the following question regarding my salary deductions:

Q1. Would my Income Tax liability and National Insurance contribution be calculated based on my gross annual salary (i.e., 36500 GBP), or would those be calculated based on my actual earnings over the financial year (i.e., 23400 GBP)? Kindly clarify.

I greatly appreciate some expert advice on the above mentioned query. Many thanks in advance and have a good day!

[AGoodman]

Actual earnings.

It may take a little time to get the coding right for PAYE (tax/ni deduction by employers) but the overall tax will be on actual earnings.

[abagchi]

Thank you very much for your reply, AGoodman!

[jason13]

Just to add that you will get the full personal allowance even if you start working later in the tax year (e.g. August)

[abagchi]

Thanks for the clarification, jason13!