Married couple (not me!) jointly assessed.
Tax Credit Cert (TCC) issued for 2012.
As employees, husband and wife each have the €1,650 PAYE Tax Credit on their TCC's.
However, wife although listed as an employee in a firm didn't actually work or earn any PAYE income in 2012.
Is her €1,650 PAYE tax credit valid from a tax computation viewpoint?
It is on the 2012 TCC and would give rise to a tax refund if it was used in a balancing statement for 2012.
Tax Credit Cert (TCC) issued for 2012.
As employees, husband and wife each have the €1,650 PAYE Tax Credit on their TCC's.
However, wife although listed as an employee in a firm didn't actually work or earn any PAYE income in 2012.
Is her €1,650 PAYE tax credit valid from a tax computation viewpoint?
It is on the 2012 TCC and would give rise to a tax refund if it was used in a balancing statement for 2012.