Hi CAGers,

The title of the thread pretty much sums up my question really. I have a full time job where I work 4 days. I have recently passed my Class 2 HGV and while I’m waiting to do the Class 1 I was considering signing up to an agency to get some experience of the job on my days off. But I was wondering what the tax and NI implications would be for taking a 2nd job.

As far as HMRC is concerned they just add together all your earnings from all employments and you get taxed on the lot. HMRC aren't bothered how many jobs you have, only that you pay tax and NI on your aggregate earnings. In practice all of your tax code will have been applied to your earnings from your full time job so your employer in the second job will be told by HMRC to tax all your pay from them without any tax free allowance. ie they will apply 20% tax from the first £ of your pay in the second job. It's known as tax code BR (="basic rate"). I'm assuming you are a basic rate tax payer, it gets a bit more complicated if you earn a lot of money in your main job and the second job would take you into higher rate tax.

You pay tax on all the amount you earn. You must tell 2nd employer that you already have a full time Job.

But I must ask are both jobs driving? If they are make sure you stay legal on tachograph laws

When i had a second job i was on a paye with my main job and then i would submit a self assessment tax return where the online calculator would tell me how much more tax and NI i had to pay.

It's pretty straight forward and avoids any mistake from your main job payroll.

HMRC often get the allowances wrong and thus give your employers the wrong tax code so you need to keep recoerds of everything you do and earn 9 and waht taxes you pay) in case this needs correcting. in your second year of extra employemnt they will make assumptions about your income that may well be miles away from reality so dont drop the ball just because year one is right.