Tax Calculation Thread

Calahonda52 · 26-10-2025 04:24PM

In simple terms, if a couple both earn over 42,000, is there any difference between joint and separate assessment.

I know some deductions are only available in joint but this is just a vanilla calculation of 50 plus 55 gross

Thanks

i presume joint is require for the double CGT allowance

relax carry on · 26-10-2025 09:25PM

If both are earning over the the standard rate cit of pint in their own right annually then there is no financial benefit.

There is no double CGT allowance and joint assessment doesn't impact CGT. It only relates to income tax

Calahonda52 · 27-10-2025 10:22AM

Thanks as always

so for my OH to avail of this she needs to dispose of assets that I transfer to her.

Personal Exemption

Each tax year, the first €1,270 of your gain or gains (after deducting losses) are exempt from CGT. You are entitled to this exemption whether you are resident or non-resident. You cannot transfer this exemption to your spouse or civil partner.

NIMAN · 18-11-2025 06:58PM

Have a question completing Form 11 as a cross border worker.

I have to calculate 270 days from one of my UK p60s, and 95 days from another.

So completing my Form 11 now, is it 95 days from my latest P60 I received in April 2025, and 270 days from previous years one?

DmanDmythDledge · 18-11-2025 10:23PM

I would have thought the other way around - more days from the latest one (which is 2024/25, so April 2024 - Dec 2024) and less days from the previous one (23/24; Jan - April 2024).

Edit: sorry, that's assuming you're doing your 2024 Form 11 now.

JonBon15 · 30-11-2025 08:54PM

Hello, I'm currently doing a payroll course, I have an assignment due on Tuesday which is to do an emergency tax deduction card. I was wondering if I could ask for help with this exercise? I have completed it as shown however, I'm having issue with the tax deduction card itself specifically for the week 5 Cumulative Cut off point. I wrote down for it 4230 Euro. As I assumed €846 times 5 gives you that figure, and €846 is the standard cut off point for emergency tax. However it was said to me that that figure should actually be €5096.15 because the client in this case is married so it would actually be €1019.23 times 5 (the regular cut off point) by then. I had thought that it wouldn't matter in this case whether the person is married in terms of emergency tax. We were given another emergency tax deduction example to look at which I had been using as a reference, but that one had been a non-married person and the two cut off points (846 emergency and 846.15 regular) had been very similar.

Ciaran · 01-12-2025 10:55AM

https://www.boards.ie/discussion/comment/124032279#Comment_124032279

You're right that the single person's cutoff point is what you use but there's no cutoff point in week 5 of emergency tax.

This is probably just pedantry so follow whatever way your examples do it, but you don't have cumulative cutoff points on emergency tax, it's a week 1 basis.

Ciaran · 01-12-2025 11:28AM

https://www.boards.ie/discussion/comment/124033178#Comment_124033178

Apologies, I didn't read the question properly. In week 5, they've moved to a cumulative basis so married cutoff and credits should apply.

speckled_park · 04-12-2025 11:22PM

Hi, I have a tax credit query. I was working (let's call it job a) until February this year, I then ceased this job myself on revenue as I started a new job (job b). I then returned to 'job a' in September. My tax credit aren't on this job atm as I previously ceased the job back in February. Now I am paying high tax on my pay cheques as I don't have any tax credits attached to this job. Asking revenue to resolve but they are slow. Just wondering can I claim tax back next year to resolve this? Example of tax rate atm - in a recent pay cheque (2,500) I paid nearly 1000 tax, way more than usual. Thanks

Hotblack Desiato · 05-12-2025 12:01PM

Immediately:

Cease job B on myAccount if it isn't already

Get employer A to request a Revenue Payroll Notification for you, if they have manual payroll. Payroll software should get this automatically. But you need to be ceased on job B otherwise your tax credits will remain with job B.

Start of January:

On myAccount, request a Statement of Liability for 2025.

speckled_park · 06-12-2025 09:52AM

My job B is ceased on revenue as is my job A. I ceased job a myself earlier in the year. I asked job a to re add me but they said they can't cause I ceased myself even though they are currently paying me (a government department so assume they have modern payroll software). They told me to contact revenue to resolve so waiting on them to respond. If I can claim the money back in January I'll be happy. Thanks !

Hotblack Desiato · 06-12-2025 12:59PM

Hmm yes it seems the problem is that you were already ceased with employer A this year.

Yes you will get back any overpayment when your 2025 tax is reviewed when you request a statement of liability in January. That's a good time to claim any tax-deductible expenses (e.g. medical) too, but you have 4 years after the end of the tax year to do this

Dublin Calling · 06-12-2025 01:22PM

https://www.boards.ie/discussion/comment/124047145#Comment_124047145

Assume they have modern payroll software

A Government Department could well be using a 1960s era Cobol system...

They would have needed to set you up with a new Employment ID. As you worked with them already this year they probably just continued with the original Employment ID. Ceasing yourself on Revenue would have compounded issue. It 'should' fix its self in January and you can look for a SOL to get any over payment back.

JonBon15 · 08-12-2025 12:06AM

I have one final class on Tuesday for my payroll course, and did out my last assignment for it, covering Temporary (w1/m1) Tax deduction cards and questions on computer payroll systems. Hope it was okay to ask if it looks aliright to people?

shmeee · 10-12-2025 01:19PM

https://www.boards.ie/discussion/comment/124047599#Comment_124047599

No employment will carry into 2026. No RPN will issue for 2026 by Revenue until the employment is active. The employer MUST add you as an employee and request an RPN in 2026, they can use the 2025 employment ID as it is a new tax year. Can't understand why employer won't just add the poster under the new employment ID, it's simple.

Tax Calculation Thread

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Personal Exemption