Husband just got his p60 for 2008 and it looks like he earned more than expected. Normally most of the credits are allocated to me in order to keep me below the standard rate cut off point but that means him earning more than expected means it looks like he has been paying at the higher rate. I was on unpaid maternity leave in 2008 so earned less than normal. Is it too late to switch this over to him so that he can get refunded on the tax he paid at the higher rate?