Tax Info

Tax Information

We provide a wide range of free and easily accessible taxation resources for you to be informed. For anything else, do not hesitate to contact us for a free consultation

How is your tax calculated?

Your employer applies PAYE and USC tax based on your employee tax credit certificate. If Revenue does not have up-to-date information on your personal circumstances (marital status, dependents, etc.), you might get an incorrect allocation of tax bands and credits

Key Tax Dates / Taxation Calendar

January 2021

Return and payment dates for the month of January

Date	Type of Return and the period of the payment cover for each tax type
1	LPT (Local Property Tax) Commencement of phased payments
11	LPT Deadline for paying in full, in one single payment or confirming that payment will be made in full by Single Debit Authority
14	PAYE/PRSI/USC/LPT Monthly return and payment for December 2020 (Payment date is extended to 23rd for ROS users who file and pay online) Quarterly payment for October – December (23rd for ROS users who file and pay online)
14	DWT (Dividend Withholding Tax) Return and payment of DWT for December 2020
14	PSWT (Professional Services withholding Tax) F30 monthly return and payment for December 2020
15	LPT (Local Property Tax) Commencement of monthly direct debit payments
19	VAT (Value-Added Tax) Monthly VAT 3 return and payment (if due) for the period December together with a Return of Trading Details where the VAT accounting period ends in December
19	VAT Bi-Monthly VAT 3 return and payment (if due) for period November – December 2020 together with the Return of Trading Details where the VAT accounting period ends between the 1st November and the 31st December
19	VAT Bi-Annual VAT 3 return and payment (if due) for period July – December 2020 together with the Return of Trading Details where the VAT accounting period ends between the 1st July and the 31st December
19	VAT 4 Monthly VAT 3 return and payment (if due) for period September – December 2020 together with the Return of Trading Details where the VAT accounting period ends between the 1st September and the 31st December
19	VAT Annual VAT 3 return and payment (if due) for the period January – December together with a Return of Trading Details where the VAT accounting period ends in December
20	VAT MOSS VAT return and payment (if due) for the period October – December 2020
*1-23	Corporation Tax PT for APs ending between 1-29 February 2021
*1-23	Corporation Tax Returns for APs ending between 1-30 April 2020
*1-23	Corporation Tax Pay Balance due on APs ending between 1-30 April 2020
23	RCT (Relevant Contracts Tax) Monthly return and payment for December 2020
23	RCT quarterly return and payment (if due) for period October – December 2020
1-31	Corporation Tax Returns of Third Party Information for APs ending between 1-30 April 2020
31	Capital Gains Tax Payment due on gains arising between 1 December 2020 to 31 December 2020 inclusive
	* Where the return and payments are not received electronically, the return and payments filing date is 1-21 of the relevant month

February 2021

Return and payment dates for the month of February

Date	Type of Return and the period of the payment cover for each tax type
14	PAYE/PRSI/USC/LPT Monthly return and payment for January 2021 (payment date is extended to 23rd for ROS users who file and pay online)
14	DWT (Dividend Withholding Tax) Return and payment of DWT for January 2021
14	PSWT (Professional Services withholding Tax) F30 monthly return and payment for January 2021
14	PSWT F35 annual return for year ended 31 December 2020
15	PSWT Due date submission of Form P35 for year ended 31 December 2020
19	VAT (Value-Added Tax) Monthly VAT 3 return and payment (if due) for the period January together with a Return of Trading Details where the accounting period ends in January
19	VAT Annual VAT 3 return and payment (if due) for the period February – January together with a Return of Trading Details where the accounting period ends in January
*1-23	Corporation Tax PT for APs ending between 1-31 March 2021
*1-23	Corporation Tax Returns for APs ending between 1-31 May
*1-23	Corporation Tax Pay Balance due on APs ending between 1-31 May 2020
23	RCT (Relevant Contracts Tax) Monthly return and payment (if due) for January 2020
23	Income Tax Due date submission of SARP Employer Return for year ended 31 December 2020
1-28	Corporation Tax Returns of Third Party Information for APs ending between 1-31 May 2020
	* Where the return and payments are not received electronically, the return and payments filing date is 1-21 of the relevant month

March 2021

Return and payment dates for the month of March

Date	Type of Return and the period of the payment cover for each tax type
14	PAYE/PRSI/USC/LPT Monthly return and payment for February 2021 (payment date is extended to 23rd for ROS users who file and pay online)
14	DWT (Dividend Withholding Tax) Return and payment of DWT for February 2021
14	PSWT (Professional Services withholding Tax) F30 monthly return and payment for February 2021
19	VAT (Value-Added Tax) Monthly VAT 3 return and payment (if due) for the period February together with a Return of Trading Details where the VAT accounting period ends in February
19	VAT Bi-Monthly VAT 3 return and payment (if due) for period January /February 2020 together with the Return of Trading Details where the VAT accounting period ends between the 1st January and the 28th February
19	VAT Annual VAT 3 return and payment (if due) for the period March – February together with a Return of Trading Details where the VAT accounting period ends in February
21	LPT Single Debit Authority deduction from bank account
*1-23	Corporation Tax PT for APs ending between 1-30 April 2021
*1-23	Corporation Tax Returns for APs ending between 1-30 June 2020
*1-23	Corporation Tax Pay Balance due on APs ending between 1-30 June 2020
23	RCT (Relevant Contracts Tax) Monthly return and payment (if due) for February 2021
1-31	Corporation Tax Returns of Third Party Information for APs ending between 1-30 June 2020
31	Income Tax Due date submission of Form RSS1 – Return of Share Options and other Rights for 2020
31	Income Tax Due date submission of Form ESS1 – Return of Information by the Trustees of an Approved Profit Sharing Scheme for 2020
31	Income Tax Due date submission of Form SRSO1 – Return of Information of an Approved Savings Related Share Option Scheme for 2020
31	Income Tax Due date submission of Form ESOT1 – Return of Information of an Approved Employee Share Ownership Trust for 2020
31	Income Tax Deadline for claiming Separate Assessment for 2021
31	Income Tax Deadline for nominating Assessable Spouse or Nominated Civil Partner for 2021
	* Where the return and payments are not received electronically, the return and payments filing date is 1-21 of the relevant month

April 2021

Return and payment dates for the month of April

Date	Type of Return and the period of the payment cover for each tax type
14	PAYE/PRSI/USC/LPT Monthly return and payment for March 2021 (payment date is extended to 23rd for ROS users who file and pay online)
14	DWT (Dividend Withholding Tax) Return and payment of DWT for March 2021
14	PSWT (Professional Services withholding Tax) F30 monthly return and payment for March 2021
19	VAT (Value-Added Tax) Monthly VAT 3 return and payment (if due) for the period March together with a Return of Trading Details where the VAT accounting period ends in March
19	VAT Annual VAT 3 return and payment (if due) for the period April – March together with a Return of Trading Details where the VAT accounting period ends in March
20	VAT MOSS VAT return and payment (if due) for the period January – March 2021
*1-23	Corporation Tax PT for APs ending between 1-31 May 2021
*1-23	Corporation Tax Returns for APs ending between 1-31 July 2020
*1-23	Corporation Tax Pay Balance due on APs ending between 1-31 July 2020
23	RCT (Relevant Contracts Tax) Monthly return and payment (if due) for March 2021
23	RCT quarterly return and payment (if due) for period January – March 2021
1-30	Corporation Tax Returns of Third Party Information for APs ending between 1-31 July 2020
	* Where the return and payments are not received electronically, the return and payments filing date is 1-21 of the relevant month

May 2021

Return and payment dates for the month of May

Date	Type of Return and the period of the payment cover for each tax type
14	PAYE/PRSI/USC/LPT Monthly return and payment for April 2021 (payment date is extended to 23rd for ROS users who file and pay online)
14	DWT (Dividend Withholding Tax) Return and payment of DWT for April 2021
14	PSWT (Professional Services withholding Tax) F30 monthly return and payment for April 2021
19	VAT (Value-Added Tax) Monthly VAT 3 return and payment (if due) for the period April together with a Return of Trading Details where the VAT accounting period ends in April
19	VAT Bi-Monthly VAT 3 return and payment for period March – April 2021 together with the Return of Trading Details where the VAT accounting period ends between the 1st March and the 30th April
19	VAT 4 Monthly VAT 3 return and payment (if due) for period January – April 2021 together with the Return of Trading Details where the VAT accounting period ends between the 1st January and the 30th April
19	VAT Annual VAT 3 return and payment (if due) for the period May – April together with a Return of Trading Details where the VAT accounting period ends in April
*1-23	Corporation Tax PT for APs ending between 1-30 June 2021
*1-23	Corporation Tax Returns for APs ending between 1-31 August 2020
*1-23	Corporation Tax Pay Balance due on APs ending between 1-31 August 2020
23	RCT (Relevant Contracts Tax) Monthly return and payment (if due) for April 2021
1-31	Corporation Tax Returns of Third Party Information for APs ending between 1-31 August 2020
	* Where the return and payments are not received electronically, the return and payments filing date is 1-21 of the relevant month

June 2021

Return and payment dates for the month of June

Date	Type of Return and the period of the payment cover for each tax type
14	PAYE/PRSI/USC/LPT Monthly return and payment for May 2021 (payment date is extended to 23rd for ROS users who file and pay online)
14	DWT (Dividend Withholding Tax) Return and payment of DWT for May 2021
14	PSWT (Professional Services withholding Tax) F30 monthly return and payment for May 2021
19	VAT (Value-Added Tax) Monthly VAT 3 return and payment (if due) for the period May together with a Return of Trading Details where the VAT accounting period ends in May
19	VAT Annual VAT 3 return and payment (if due) for the period June – May together with a Return of Trading Details where the VAT accounting period ends in May
*1-23	Corporation Tax PT for APs ending between 1-31 July 2021
*1-23	Corporation Tax Returns for APs ending between 1-30 September 2020
*1-23	Corporation Tax Pay Balance due on APs ending between 1-30 September 2020
23	RCT (Relevant Contracts Tax) Monthly return and payment (if due) for May 2021
1-30	Corporation Tax Returns of Third Party Information for APs ending between 1-30 September 2020
	* Where the return and payments are not received electronically, the return and payments filing date is 1-21 of the relevant month

July 2021

Return and payment dates for the month of July

Date	Type of Return and the period of the payment cover for each tax type
14	PAYE/PRSI/USC/LPT Monthly return and payment for June 2021 (payment date is extended to 23rd for ROS users who file and pay online) Quarterly return and payment for April – June 2021 (23rd for ROS users who file and pay online)
14	DWT (Dividend Withholding Tax) Return and payment of DWT for June 2021
14	PSWT (Professional Services withholding Tax) F30 monthly return and payment for June 2021
19	VAT (Value-Added Tax) Monthly VAT 3 return and payment (if due) for the period June together with a Return of Trading Details where the VAT accounting period ends in June
19	VAT Bi-Monthly VAT 3 return and payment (if due) for period May – June 2021 together with the Return of Trading Details where the accounting period ends between the 1st May and the 30th June
19	VAT Bi-Annual VAT 3 return and payment (if due) for period January – June 2021 together with the Return of Trading Details where the accounting period ends between the 1st January and the 30th June
19	VAT Annual VAT 3 return and payment (if due) for the period July – June together with a Return of Trading Details where the VAT accounting period ends in June
20	VAT MOSS VAT return and payment (if due) for the period April – June 2021
*1-23	Corporation Tax PT for APs ending between 1-31 August 2021
*1-23	Corporation Tax Returns for APs ending between 1-31 October 2020
*1-23	Corporation Tax Pay Balance due on APs ending between 1-31 October 2020
23	RCT (Relevant Contracts Tax) Monthly return and payment (if due) for June 2021
23	RCT quarterly return and payment (if due) for period April – June 2021
1-31	Corporation Tax Returns of Third Party Information for APs ending between 1-31 October 2020
	* Where the return and payments are not received electronically, the return and payments filing date is 1-21 of the relevant month

August 2021

Return and payment dates for the month of August

Date	Type of Return and the period of the payment cover for each tax type
14	PAYE/PRSI/USC/LPT Monthly return and payment for July 2021 (payment date is extended to 23rd for ROS users who file and pay online)
14	DWT (Dividend Withholding Tax) Return and payment of DWT for July 2021
14	PSWT (Professional Services withholding Tax) F30 monthly return and payment for July 2021
19	VAT (Value-Added Tax) Monthly VAT 3 return and payment (if due) for the period July together with a Return of Trading Details where the VAT accounting period ends in July
19	VAT Annual VAT 3 return and payment (if due) for the period August – July together with a Return of Trading Details where the VAT accounting period ends in July
*1-23	Corporation Tax PT for APs ending between 1-30 September 2021
*1-23	Corporation Tax Returns for APs ending between 1-30 November 2020
*1-23	Corporation Tax Pay Balance due on APs ending between 1-30 November 2020
23	RCT (Relevant Contracts Tax) monthly return and payment (if due) for July 2021
1-31	Corporation Tax Returns of Third Party Information for APs ending between 1-30 November 2020
	* Where the return and payments are not received electronically, the return and payments filing date is 1-21 of the relevant month

September 2021

Return and payment dates for the month of September

Date	Type of Return and the period of the payment cover for each tax type
14	PAYE/PRSI/USC/LPT Monthly return and payment for August 2021 (payment date is extended to 23rd for ROS users who file and pay online)
14	DWT (Dividend Withholding Tax) Return and payment of DWT for August 2021
14	PSWT (Professional Services withholding Tax) F30 monthly return and payment for August 2021
19	VAT (Value-Added Tax) Monthly VAT 3 return and payment (if due) for the period August together with a Return of Trading Details where the VAT accounting period ends in August
19	VAT Bi-Monthly VAT 3 return and payment (if due) for period July-August 2020 together with the Return of Trading Details where the VAT accounting period ends between the 1st July and the 31st August
19	VAT 4 Monthly VAT 3 return and payment (if due) for period May – August 2021 together with the Return of Trading Details where the VAT accounting period ends between the 1st May and the 31st August
19	VAT Annual VAT 3 return and payment (if due) for the period September – August together with a Return of Trading Details where the accounting period ends in August
*1-23	Corporation Tax PT for APs ending between 1-31 October 2021
*1-23	Corporation Tax Returns for APs ending between 1-31 December 2020
*1-23	Corporation Tax Pay Balance due on APs ending between 1-31 December 2020
23	RCT (Relevant Contracts Tax) Monthly return and payment (if due) for August 2021
1-30	Corporation Tax Returns of Third Party Information for APs ending between 1-31 December 2020
	* Where the return and payments are not received electronically, the return and payments filing date is 1-21 of the relevant month

October 2021

Return and payment dates for the month of October

Date	Type of Return and the period of the payment cover for each tax type
14	PAYE/PRSI/USC/LPT Monthly return and payment for September 2021 (Payment date is extended to 23rd for ROS users who file and pay online) Quarterly payment for July – September (23rd for ROS users who file and pay online)
14	DWT (Dividend Withholding Tax) Return and payment of DWT for September 2021
14	PSWT (Professional Services withholding Tax) F30 monthly return and payment for September 2021
19	VAT (Value-Added Tax) Monthly VAT 3 return and payment (if due) for the period September together with a Return of Trading Details where the VAT accounting period ends in September
19	VAT Annual VAT 3 return and payment (if due) for the period October – September together with a Return of Trading Details where the VAT accounting period ends in September
20	VAT MOSS VAT return and payment (if due) for the period July – September 2021
*1-23	Corporation Tax PT for APs ending between 1-30 November 2021
*1-23	Corporation Tax Returns for APs ending between 1-31 January 2021
*1-23	Corporation Tax Pay Balance due on APs ending between 1-31 January 2021
23	RCT (Relevant Contracts Tax) Monthly return and payment for September 2021
23	RCT quarterly return and payment (if due) for period July – September 2021
1-31	Corporation Tax Returns of Third Party Information for APs ending between 1-31 January 2021
31	Income Tax Preliminary Tax 2021
31	Income Tax Pay balance of 2020 tax liability
31	Income Tax Return of income for 2020
31	Capital Gains Tax Return of Capital Gains for 2020
31	Capital Acquisitions Tax Return and payment of CAT due in respect of gifts / inheritances where the valuation date arises between 1 September 2020 and 31 August 2021
	* Where the return and payments are not received electronically, the return and payments filing date is 1-21 of the relevant month

November 2021

Return and payment dates for the month of November

Date	Type of Return and the period of the payment cover for each tax type
1	LPT (Local Property Tax) Liability (Ownership) date for 2022
14	PAYE/PRSI/USC/LPT Monthly return and payment for October 2021 (Payment date is extended to 23rd for ROS users who file and pay online)
14	DWT (Dividend Withholding Tax) Return and payment of DWT for October 2021
14	PSWT (Professional Services withholding Tax) F30 monthly return and payment for October 2021
19	VAT (Value-Added Tax) Monthly VAT 3 return and payment (if due) for the period October together with a Return of Trading Details where the VAT accounting period ends in October
19	VAT Bi-Monthly VAT 3 return and payment (if due) for period September – October 2021 together with the Return of Trading Details where the accounting period ends between the 1st September and the 31st October
19	VAT Annual VAT 3 return and payment (if due) for the period November – October together with a Return of Trading Details where the VAT accounting period ends in October
*1-23	Corporation Tax PT for APs ending between 1-31 December 2021
*1-23	Corporation Tax Returns for APs ending between 1-28 February 2021
*1-23	Corporation Tax Pay Balance due on APs ending between 1-28 February 2021
23	RCT (Relevant Contracts Tax) Monthly return and payment for October 2021
25	LPT Deadline for confirming payment method to Revenue if spreading payments over 2022 (making phased payments) Note: This date is provisional
1-30	Corporation Tax Returns of Third Party Information for APs ending between 1-28 February 2021
	* Where the return and payments are not received electronically, the return and payments filing date is 1-21 of the relevant month

December 2021

Return and payment dates for the month of December

Date	Type of Return and the period of the payment cover for each tax type
14	PAYE/PRSI/USC/LPT Monthly return and payment for November 2021 (payment date is extended to 23rd for ROS users who file and pay online)
14	DWT (Dividend Withholding Tax) Return and payment of DWT for November 2021
14	PSWT (Professional Services withholding Tax) F30 monthly return and payment for November 2021
15	Capital Gains Tax Payment due on gains arising between 1 January 2021 – 30 November 2021 inclusive
19	VAT (Value-Added Tax) Monthly VAT 3 return and payment (if due) for the period November together with a Return of Trading Details where the VAT accounting period ends in November
19	VAT Annual VAT 3 return and payment (if due) for the period December – November together with a Return of Trading Details where the accounting period ends in November
*1-23	Corporation Tax PT for APs ending between 1-31 January 2022
*1-23	Corporation Tax Returns for APs ending between 1-31 March 2021
*1-23	Corporation Tax Pay Balance due on APs ending between 1-31 March 2021
23	RCT (Relevant Contracts Tax) Monthly return and payment (if due) for November 2021
1-31	Corporation Tax Returns of Third Party Information for APs ending between 1-31 March 2021
	* Where the return and payments are not received electronically, the return and payments filing date is 1-21 of the relevant month

Source: https://www.revenue.ie/en/tax-professionals/calendar/index.aspx

Income Tax

Nearly all income is liable to tax. Tax on income that you earn from employment is deducted from your wages by your employer on behalf of Revenue. This is known as Pay As You Earn (PAYE). The amount of tax that you have to pay depends on the amount of the income that you earn and on your personal circumstances. There are a range of income tax reliefs available that can reduce the amount of tax that you have to pay.

The Universal Social Charge (USC) is a tax on your income. It is charged on your gross income before any pension contributions or PRSI. You cannot use tax credits or tax relief (except for certain capital allowances) to reduce the amount you must pay.

Income that is assessed for tax

Under the PAYE system, income tax is charged on all wages, fees, perks, profits or pensions and most types of interest. Tax is payable on earnings of all kinds that result from your employment (including for example, bonuses, overtime, non-cash pay or ‘benefit-in-kind’ such as the use of company car, tips, Christmas boxes and so on).

Money you get which is not liable to income tax may be liable to other taxes. If you get gifts or inheritances, you may have to pay Capital Acquisitions Tax. If you sell assets such as property or shares you may have to pay Capital Gains Tax.

Tax rates

The first part of your income, up to a certain amount, is taxed at 20%. This is known as the standard rate of tax and the amount that it applies to is known as the standard rate tax band. The remainder of your income is taxed at the higher rate of tax, 40% in 2021.

Income tax Ireland deadline

The income tax return deadline for 2019’s income is the 31st of October 2020. If you file and pay your taxes online, the deadline is usually mid-November. But Revenue has decided to further extend this deadline to Thursday, 10 December 2020.

Value - added tax (VAT)

Value Added Tax (VAT) is a tax charged on the sale of goods or services and is included in the price of most products and services that we use every day.

Who pays VAT?

VAT is a tax on consumer spending so everyone who pays for good and services pays VAT. It is built into the cost of many commonly consumed items such as clothing and petrol, so you don’t see what percentage of VAT you are paying. However, when you are buying items such as computers, electricity and professional services, you will see the amount of VAT and the rate at which you are being charged on your bill.

Rates of VAT

VAT is charged at different rates for various goods and services. You can get an extensive list of VAT ratings from the Revenue Commissioners.

23% is the standard rate of VAT. All goods and services that do not fall into the reduced rate categories are charged at this rate. They include alcohol, audio-visual equipment, car parts and accessories, CDs, computers, consultancy services, cosmetics, detergents, diesel, fridges, furniture and furnishings, hardware, jewellery, lawnmowers, machinery, medicines (non-oral), office equipment, pet food, petrol, paper, tobacco, toys, tools, washing machines, bottled water.

13.5% is a reduced rate of VAT for items including fuel (coal, heating oil, gas), electricity, veterinary fees, building and building services, agricultural contracting services, short-term car hire, cleaning and maintenance services.

9% is a special reduced rate for newspapers and sporting facilities. This also includes e-books and electronically supplied newspapers. As announced in Budget 2021, the VAT rate for the hospitality and tourism sector decreased from 13.5% to 9% from 1 November 2020 to 31 December 2021. This applies to various entertainment services such as admission to cinemas, theatres, museums, fairgrounds and amusement parks. VAT at 9% also applies to hairdressing and certain printed materials such as brochures, maps and programmes.

4.8% is a reduced rate of VAT specifically for agriculture. It applies to livestock (excluding chickens), greyhounds and the hire of horses.

0% (Zero) VAT rating includes all exports, tea, coffee, milk, bread, books, children’s clothes and shoes, oral medicine for humans and animals, vegetable seeds and fruit trees, fertilisers, large animal feed, disability aids such as wheelchairs, crutches and hearing aids.

Capital Gains Tax (CGT)

CGT is a tax you pay on any capital gain (profit) made when you dispose of an asset. It is the chargeable gain that is taxed, not the whole amount you receive. The chargeable gain is usually the difference between the price you paid for the asset and the price you disposed of it for. CGT is payable by the person making the disposal.

An asset is something of value that can be converted into cash. You have disposed of an asset if you have:

sold it
gifted it
exchanged it
got compensation or insurance for it.

What do you pay CGT on?

You must pay CGT on gains made from the sale, gift or exchange of an asset such as:

land (including development land)
buildings (houses, apartments, or commercial property)
shares in companies (Irish-resident or non-resident)
assets that have no physical form such as goodwill, patents and copyright
currency (other than Irish currency)
assets of a trade
foreign life insurance policies and offshore funds
capital payments (in certain situations).

You might also have to pay CGT on gains for other types of assets. Examples of these assets include antiques, paintings and jewellery.

Rate of CGT

The rate of CGT is 33% for most gains. There are other rates for specific types of gains. These rates are:

40% for gains from foreign life policies and foreign investment products
15% for gains from venture capital funds for individuals and partnerships
12.5% for gains from venture capital funds for companies.

Venture capital is money that is invested in a start-up company or small business

What are tax credits?

Tax credits are used to reduce the amount of tax you pay.

Personal Tax Credit

Everyone resident in Ireland is entitled to a Personal Tax Credit (You are due a Personal Tax Credit if you are resident in Ireland). The Personal Tax Credit you get depends on whether you are:

single
married or in a civil partnership
widowed or a surviving civil partner
separated
divorced or a former civil partner

Additional tax credits

Depending on your personal circumstances, you might also be entitled to additional tax credits, for example if you are:

a Pay As You Earn (PAYE) employee
a home carer
aged 65 years or older

How tax credits work

If you are an employee, then your tax credits will be shown on your Tax Credit Certificate. Your employer will be notified of your total tax credits. They will not be given a breakdown of your tax credits, only the total amount. Your employer will use this to calculate the amount of tax to deduct from your weekly or monthly pay.

Under the Pay As You Earn (PAYE) system, tax credits are spread evenly throughout the year. If you are working for the full year, depending on how often you get paid, your tax credits will be divided into:

52 weekly equal amounts
12 monthly equal amounts

If you have a Second or multiple jobs, you can divide your tax credits between them.

Unused tax credits

Unused tax credits in a pay week or month are carried forward to later pay period(s) in the same tax year.

You cannot:

get a refund for unused tax credits
carry unused tax credits into another tax year

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