From: Doh 
Newsgroups: uk.legal uk.finance
Subject: Re: Overpaid PAYE tax?
Date: Tue, 05 Jun 2007 01:48:43 +0100

Robbie wrote:
> sk8terg1rl wrote:
>> Hi group,
>>
>> Here are my statement of earnings for my 2 years at uni. This
>> represents "casual pay" work at college. I do a bit of private
>> tutoring paid for with cash and make a bit from the stock market
>> (dividends + capital gain).
>>
>> Casual college pay + private tutoring work is definitely under £5k.
>> Stock dividends + capital gain also definitely under £9.2k
>>
>> Has my college's finance department applied tax wrongly to me when
>> none is due? I am scrupulously honest but am loathe to want to
>> contribute to hideous £400,000 London 2012 Olympics Logos, ID cards
>> and so on...
>>
>> Also, why did my tax code change from BR non cumulative to BR
>> cumulative from my first year to the next?
>>
>> 6/4/06-5/4/07:
>> Gross pay: ~£250
>> PAYE: £107
>> Tax Code: BR Cumulative
>> N.I. Contributions -
>> N.I. Category: A
>>
>> 5/4/05-6/4/06
>> Gross pay: ~£250
>> PAYE: £55
>> Tax code: BR non cumulative
>>
>> skate xx
>>
> 
> Given what you have earned through the past year I reckon you owe the 
> taxman!
> 
> You seem to have gone through every situation that is known to man!
> 
> I'm sure you'll be OK...
> 
How do you work that out -

Gross = £250
Tax £107


seems around 40% without getting a calculator!