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Periods of unemployment

  1. Overview
  2. How to claim a tax and USC refund if you are unemployed
  3. Transferring tax credits to a spouse or civil partner
  4. What happens when you return to work
  5. Taxation of Jobseeker's Benefit and Jobseeker's Benefit (self-employed)
  6. Taxation of short-term jobseekers claims

Transferring tax credits to a spouse or civil partner

You might be unemployed and jointly assessed, where your spouse or civil partner pays tax under Pay As You Earn (PAYE). If this is the case, you may be able to transfer your unused tax credits to your spouse or civil partner. This will increase their tax credits and reduce the tax they pay.

The quickest and easiest way to do this is through myAccount:

  • sign into myAccount
  • select ‘Manage your tax 2023’ in PAYE Services
  • click on edit in 'How your tax credits and rate band are currently divided'.

You can also contact your Revenue office to arrange this.

Next: What happens when you return to work

Published: 11 January 2024 Print this page

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