Simply not working from April to April does not automatically mean you get your tax back.
Everyone has a tax code that entitles them to earn a specified amount before paying tax. If she hasn't earned enough to reach that amount, she will get all of it back.
If she has earned more than that amount she will be liable to pay tax but she will be entitled to a rebate if she has paid more than she should have.
The answer is on the HMRC site. http://search2.hmrc.gov.uk/kbroker/hmrc/forms/ viewform.jsp?formId=764
You can obtain a P50 online (or ring and ask for one), complete it and send it to your tax office. You will need to be able to explain why you won't be working again- for example maybe you have enrolled on full time course of study. If you are claiming job seekers' allowance the tax side will be sorte atomatically
She's more or less moving to Australia soon and she has already spend a significant amount of time there. I think the time scale she's referring to is for about a year a go so I will let her know your answers, thank you all very much :c)
when I left the UK, I filled in a form (cannot remember which one, but it was easy to get) and I got a tax refund before the end of the financial year. It was made clear that if I came back and worked then this would be taken into account for my new tax code