working after a few years off - tax question

[peppersquint]

Can't find the answers on the HMRC website.
If I go back to work and did not work for the last two tax years how will my new tax be worked out?
For example it's a full time job whereby I get paid monthly - will my personal tax allowance be divided over the next 12 months or will I be able to use up my allowance before I then have to start paying tax on my salary? Not sure if that's clear - but does anyone know please
Thanks

[DorisShutt]

Usually your tax allowance is divided equally between 12 months.

If it is on a cumulative basis, then any unused allowance from the previous month can be carried forward; on a week 1/month 1 basis, this is not allowed.

I would expect (if it is your first job this tax year, and you have no other source of income like a pension) that you would be on a cumulative basis.

This site is helpful.

[peppersquint]

Thanks Doris - very helpful