Higher rate tax PAYE

[mummabear11x]

Hello everyone,
We are in a very fortunate position that this tax year my husband will fall into the higher tax bracket for the very first time 😊. It has been very much needed with our childcare and mortgage creating an extra £1200 out goings from this time last year 😩. Anyway.. My question
I believe this increases the tax to 40%.. He is paye, will the tax be double what he was taxed last month or has the tax already been adjusted in earlier month's when it looked like he was going to go in the next tax bracket?

The 40% tax rate only applies to the earnings above the threshold.

Personal Allowance Up to £12,570 0%
Basic rate £12,571 to £50,270 20%
Higher rate £50,271 to £125,140 40%.

So the 40% will only apply to anything he earns over £50,271.

As pp said, it is only 40% on the top bit of earnings, the remainder is taxed as before.
Also worth being aware that the threshold for the 40% tax bracket is similar to the threshold where child benefit starts being reduced

@mummabear11x the pp are correct but I think you were asking how the thresholds are applied.

I assume your DH is paid monthly. Each month the PAYE system applies 1/12 of each tax threshold to his earnings in that month. This means he should have been paying the correct tax and NI each month based on his new salary.

Hello :)

Thank you this is exactly what I needed.
His salary is below the threshold however due to overtime consistently every month and a bonus earlier in the year it's tipped over. Would the PAYE systems have picked it up that way too?

Thank you again for your help

Also see Self Assessment - High Income and Child Benef , CB tax charge he may need to do SA in addition to PAYE.