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Registering for tax in Northern Ireland

Income Tax is a tax on income. Not all income is taxable and you’re only taxed on ‘taxable income’ above a certain level. Even then, there are other reliefs and allowances that can reduce your Income Tax bill – and in some cases mean you’ve no tax to pay.

When you become an employee, your employer is responsible for deducting Income tax and National Insurance from your salary before you receive it. This system is called PAYE (Pay As You Earn). You’ll get paperwork relating to PAYE from HM Revenue and Customs (HMRC) and your employer

When you start work, HMRC will send you a tax code on a PAYE Coding Notice. They also send a copy of the Coding Notice to your employer, who’ll use it to work out how much tax to deduct from your pay.

Your employer may use an ’emergency tax code’ until HMRC issues the right one. If you’ve paid too much tax you’ll get it back through PAYE.

If you leave your job before you get the right code, or you want to claim tax back for a previous tax year, you can apply to HMRC for a refund.

For further information please visit NI Direct – – Starting your first job – tax and National Insurance

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Page last checked: July 2016

This webpage is for general information purposes only and while we endeavour to keep it up-to-date, errors may occur.  It is very important that you check with the relevant body to ensure the information is current and is applicable to your situation: – North /  South

If you would like to suggest amendments or highlight new information that could be useful to others please don’t hesitate to get in touch.