Issue of Tax Credit Certificates on a Week 1/Month 1 basis

Revenue eBrief No. 086/24

Issue of Tax Credit Certificates on a Week 1/Month 1 basis

Tax and Duty Manual Part 42-04-31 – Issue of Tax Credit Certificates on a Week 1/Month 1 basis – has been updated to reflect the following changes:

• Paragraph 1 has been updated to include additional reasons for the issue of a Week 1/Month 1 basis Tax Credit Certificate.
• Paragraph 4 has been updated to advise that additional information can be found on www.revenue.ie.

EXTRACT

1. Reasons for issuing tax credit certificates on a week 1/month 1 basis
   A tax credit certificate on a week 1/month 1 basis is normally issued where there is:
   a) a specific request by an employee who does not wish to disclose to their new employer the amount of their earnings in their previous employment,
   or
   b) a discovery of an over allowance in the certificate for the current year which, if corrected by the issue of an amended certificate on a cumulative basis, would result in excessive deductions for the balance of the year, or
   c) a lack of information about prior employment or earnings in the current year as a result of which a certificate on a cumulative basis cannot be issued, or
   d) a transfer of credits and/or cut-off points between spouses/civil partners which will result in an underpayment of tax for either the taxpayer or their spouse/civil partner, or
   e) a large reduction in tax credits, or
   f) income that has not previously been taxed.
   An employee should contact Revenue, using MyEnquiries, if they are on a
   week 1/month 1 basis.
   Further information on Week 1 basis can be found on http://www.revenue.ie