HI, On April 20th 2009 i started a new job, my previous employer did not inform HMRC by way of a P45. My new employer issued me with a 'BR' tax code on my payslips, i have been on this code since April 20th 2009. I have written to the tax office and they have informed me i am not entitled to a tax rebate as my personal tax allowance for the year 2009/10 has been used up by my previous employment. My question is, how can i have used up my tax allowance for the year 2009/10 in my previous job when i had left that job around on March 29 2009? will appreciate any feedback. thanks