Tax Deduction Card

Hi,

I am currently completing a tax deduction card for an employee who commenced employment recently. They have not worked over the last number of months and therefore have tax credits to spread over the remainder of the year. Do I manually input zero for the first seven months and then start on the eight month? It doesnt appear that you can overwrite the split of tax credits on the revenue form as it appears to split them evenly over twelve months regardless of start date.

Any help is greatly appreciated.

if the tax credit certificate that Revenue sent is "cumulative" i.e. is relevant from 01/01/09 onwards then you grant the benefit of all tax credits and SRCOP from 01/01/09 to date. This may mean nil tax or the employee for some weeks/months until the unused credits/SRCOP are used up.

If the tax credit cert is Week1 or Month 1 then you can only use those credits/SRCOP for the week/month at hand with no accumulation from 01/01/09.

Thanks Graham,

I am happy from a tax perspective that the remaining credits can be spread over the course of the year. I am wondering whether when completing the attached I would need to put zero in for the first seven months of the year or could I just overwrite it? http://www.revenue.ie/en/business/paye/e-tax-deduction-card.html