Periods of unemployment
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.
Contact your Revenue office to arrange this or log into PAYE Services in myAccount and select ‘Manage your tax 2019’.
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