This is a little complicated. I was paid a large salary in April (inclusive of backdated bonus and commission) and due to a number of reasons was on an emergency tax code and very heavily taxed. It's taken until now to sort the correct tax code with HMRC and they have advised I may receive a refund through payroll for any overpaid tax.
As I am due to go on maternity leave for the majority of the year my estimated income is substantially lower than normal. For arguments sake say I have paid £3.5k in income tax since April, but my estimated tax liability for this year is only £1.8k, will the full difference be refunded next month with no further tax to pay for the year? Or if not how does it work?