I have just completed a tax return for a client that has had a bit of a shock. Basically, the reason that the client has a tax return prepared is due to the child benefit that they receive, as they earn over £50k. The problem this year was that due to the fact that one employment (the "day job") came to a number that was quite a lot less than the "second job", yet had the standard tax code applied to it, the tax on that was not that great. The "second job" had a basic rate tax code applied to it, and whilst this job paid the client a lot more than the "day job", as it was below the higher tax rate threshold, the entire amount was taxed at 20%. However, when combining the two incomes, they came to a lot more than the higher tax rate threshold, which has of course resulted in a tax burden of the 20% difference on the excess. I guess my question is what would be a better way of dealing with this without a nasty tax surprise at the year end. I have suggested to the client that they ask HMRC to apply their standard tax code to the job that makes them the most money, and to ask HMRC for a D0 on the other job. That way if anything they should end up paying more than they should and get a refund at the end of the year. Any thoughts?