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what to do will it happen
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if i loose my p45 and i fill in a p46 will i still get that horrid BR - basic rate emergency tax?...
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For more on marking an answer as the "Best Answer", please visit our FAQ.Emergency tax is not normally basic rate tax - unless you do NOT declare on the P46 that your new job is your only job. It is a normal personal allowance, but operated non-cumulatively so no account is taken of unused allowances to date. If you have a normal tax code and did not have a gap between employments, the emergency code should collect the correct amount of tax.