Claiming tax credits in first year of employment

[jasconius]

A friend started his first job out of college in April year with a semi-state body.
When he showed me his payslips, I noticed that while his allowances were correct, they had not given him any credit for the first three months of the year ie. they gave him tax credits for April and subsequent months only.

Surely he is entitled to the first three months credits ie not pay tax until July?

Or is this just a semi-state thing because it was his first employment?

I assume he can claim this shortfall in his 2007 return.

 

[Graham_07]

On the basis that he was not working anywhere else from Jan-April then his tax credits for those months would be available against his employment. The tax credit cert may have been issued aon a "month 1" basis , i.e. from April onwards only, as Revenue were not sure of his status pre-April. It would hav no bearing on the employer status as semi-state. It might be possible, if he rang the Revenue helpline on the cert to have it amended to a "cumulative" basis. If they did that and it got in before the end of the year then the employer would refund any tax overpaid. If he doesn't get this amended before end of year then it would be adjusted on a tax return filed after the end of the year. He won't lose the value of any credits due to be taken into account.

For 2008 the cert should be on a cumulative basis.