It is possibly a bit late now to have a transfer done for remainder of this year, but you can get any excess, unused credits or available cut-off point sorted on a review of 2009. For 2010 you can transfer credits to reduce you tax. The married credit may be claimed by either , the PAYE credit has to stay with your husband but will be needed there anyway to cover his JSB. Your gross at c. €28,000 is over the cut-off point that may have been allocated to you but given the drop in your husband's income you could arrange for more to be transferred to you. The maximum any one spouse can have in cut-off is presently €45,400. You don't need that but you could have sufficient to ensure you only pay at the standard rate. Possibly the best way to sort it ( if you're not registered for PAYE anytime on ROS ) is to ring the Revenue helpline number on tax credit cert and speak with an agent who would go through it with you.