Are monthly payments extrapolated to calculate tax rate?

[alwaysonit]

If so, yearly salary would be taxable.
However, the individual does not plan on working enough to be subject to income tax.
Will the company apply the tax credits pro rata?
And if so, will they be able to refund the incorrectly taken tax or will the individual have to file for returns?
Thanks.

 

[jpd]

The tax is calculated pro-rata to the time passed since 1st Jan

So for example, if you were paid weekly and the next pay day is Friday 29th April - this is week 17 of the year.
Your employer will work out how much tax is due using 17/52nd of your annual tax credits and your cumulative pay till Friday
He will subtract the tax paid up to week 16 and that will be the tax deducted in week 17

Any tax overpaid will be refunded automatically by the employer