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What is emergency tax?

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Emergency Tax is when you start work, your employer may deduct emergency tax from your pay.

This links to the "Emergency Tax - Your questions answered" leaflet. It answers most questions about emergency tax, such as:

• What is emergency tax?
• How do I change an emergency tax code?
• How do i check if i have paid to much tax?
• Will I automatically get a tax refund if I am not normally resident in the UK?
• How do I get my tax back?
• When can I get my tax back?
• What if I have lost my P45 or P60?
• What is a P45?
• What is a P60?