Income tax

[SMP]

My daughter has been working full time this tax year and has so far earned in the 5 months £6337.50 gross (£5364.50 net).
She has just moved back from Manchester to Wales and has been offered a job with the chance to become assistant manager but at the moment there is only 20 hours a week available at minimum wage, this works out £121.60 a week.
According to my tax calculator there is no tax or N.I to pay as it is under personal allowance.
My question is what is her tax position as she has already earned X amount this tax year? She could manage on the £121 a week but not if it was taxed etc.
Thanks

[dzug2]

I think - but I'm sure that someone more expert will be along with more precise figures - that she will get a small refund of part of the tax already paid each week.

At the end of the tax year she should have paid very roughly £500 in tax - but she has already paid about £1000, so some of that will come back to her.

[factor-fiction]

I think a small amount of NI will need to be paid though as I think it starts at £107 pw

[EDDIE51]

Once she starts the new job she will not pay any tax. It will probably be next tax year before she gets a refund though.
She will not pay NI on that wage , the limit is just under £150 a week.

[EDDIE51]

Here is a link to NI contributions.
I earn £143.50 a week and pay no NI or tax.
http://www.hmrc.gov.uk/rates/nic.htm

[factor-fiction]

I was looking at this which says $107pw
http://www.hmrc.gov.uk/rates/nic.htm
But it seems to be the wrong one as I also found the one eddie shows

[ABerrant]

The primary threshold for NI contributions is £146 per week i.e. the earnings amount at which NI contributions begin to be deducted.

The £107 threshold is the Lower Earning Limit above which you receive NI credits i.e. you will be entitled to some basic NI benefits, but don’t actually pay any NI.

[madmaggot]

As long as she has her P45 and starts the new job immediately she's finished the old one, she will get a small tax refund each month/week. If this is not the case she will be put onto a wk1/mth1 basis whereby she won't get the refund; however, she can 'chase' the revenue and plead hardship and they should then put her onto the correct tax code straight away.

[boxtops]

this calculator works it out for you http://listentotaxman.com/

[SMP]

Thanks everyone.