One of the barriers in returning to work is the heavy tax burden of emergency tax, when first starting work or for those who find that they need to frequently change jobs (short contracts, numerous part time posts) to remain in work. The emergency tax rate is too high & should be lowered to equal that of the lowest tax band. Any overpaid tax can be recovered at a later date.
Change the rate of emergency tax rate paid by employees when returning to work or changing jobs. The rate should be equal to to or lower than the current tax band. Currently the tax paid is disproportianate to the amount earned, this is a dis-incentive to take up work.