For your first payment...
We will use an emergency tax code. This means you might pay too much tax.
If you pay too much, you can ask HMRC for a refund. You can sometimes receive a refund during the tax year.
If you do not ask for a refund, HMRC will work out whether you have paid too much at the end of the tax year. They will then provide a refund or change your tax code for the next tax year.
After your first payment...
HMRC will send us a tax code to use for future payments. We’ll use the tax code HMRC provides, including any updates for a new tax year or during the year.