Second or multiple jobs

  1. Overview
  2. What to do if you get a second job
  3. Splitting tax credits and rate bands between jobs

Splitting tax credits and rate bands between jobs

You can:

  • leave all your tax credits, tax rate band and Universal Social Charge (USC) rate band with your main job
  • or
  • divide your tax credits, tax rate band and USC rate band between your jobs in any way you want
  • or
  • transfer any unused tax credits, tax rate band and USC rate band to your other jobs.

Splitting your tax credits and rate bands between jobs will not change the total amount of tax you have to pay. It can ensure that you:

  • pay an even amount of tax in each job
  • and
  • get the full benefit of your tax credits and rate bands during the year

There is a facility in 'Manage Your Tax 2021' in the PAYE Services section of myAccount that will allow you to do this. In Manage Your Tax 2021, you will see how your tax credits and rate band are currently allocated. To change this:

  • click ‘edit’ above where the employments are listed
  • enter your estimated gross salary from these employments
  • your credits and rate band will be split based on these figures
  • select
    • ‘Proceed With Recommendation’ if you are happy with this allocation
    • "Proceed with Different Recommendation" if you would like to make additional changes.

Alternatively, you can submit your estimated gross salary for each employment through MyEnquires. Your tax credits and rate band will be split in the most beneficial way for you.

 If you are not registered for myAccount you can register here.

Note

Some tax credits or deductions such as flat-rate expenses cannot be split as they are given only for specific jobs.

The following examples show how your tax credits and rate band can be used to suit your circumstances (USC is not included in them). The examples are based on a single person claiming basic tax credits. You may be entitled to more tax credits. If you are married or in a civil partnership and taxed under joint assessment, your tax credits and rate band will differ.

For more information, see our Personal tax credits section.