Emergency tax

How to get a refund of emergency tax and Universal Social Charge (USC)

When we send a cumulative Revenue Payroll Notification (RPN) to your employer, they will be able to take you off emergency tax. Your employer will then refund any tax and Universal Social Charge (USC) that you have overpaid on your next pay day.

If you leave your job before getting the refund and are unemployed, you can claim a tax refund directly from us. If you move to a new job before getting your refund your new employer will deal with the refund.