Temporary basis
The temporary tax deduction basis must be used where
the employer has been given parts 2 and 3 of a current
year or preceding year form P45, stating:
• the employee's PPS number and
• the employee was not on the emergency basis and
the employer has sent part 3 of the form P45 to Revenue
and is awaiting the issue by Revenue of a tax credit certificate.
The entries on the temporary tax deduction card are
made on a non-cumulative basis (week 1/month 1 basis)
and the calculation of tax due each week (or month) is
done on the same basis as in the week 1/month 1 procedure outlined in paragraph 7.6
The weekly or monthly tax credits and standard rate cutoff point shown on form P45 should be given to the
employee on a non-cumulative basis (week 1/month 1
basis).
A refund of tax should not be made to the employee
where a temporary tax deduction card is in use.
The temporary procedure continues until a tax credit
certificate is received from Revenue.
Note
An employer who took on an employee at the end of
say 2008 who produced a 2008 P45 and for whom a tax
credit certificate has not yet issued for 2009 may continue to use the tax credit and standard rate cut-off point as
per the 2008 P45 in 2009

The temporary tax deduction card
Explanatory notes on the completion of the temporary
basis tax deduction card are given on the card.
"Employee" and "employer" details should be entered at
the top of the form as far as information is available. First
names should be written in full e.g. John Murphy, not J.
Murphy.
The temporary tax deduction card must be used when
the employer has been given parts 2 and 3 of a form P45
stating:
• the employee's PPS number and
• the employee was not on the emergency basis and
the employer has sent part 3 of the form P45 to Revenue
and are awaiting the issue by Revenue of a tax deduction card (see paragraphs 7.7 and 11.5).
The entries on the temporary tax deduction card are
made on a non-cumulative basis (week 1/month 1 basis)
and the calculation of tax due each week (or month) is
done on the same basis as in the week 1/month 1 procedure explained in paragraph 7.6.
A refund of tax should not be made to the employee
where a temporary tax deduction card is in use.
The temporary procedure continues until a tax deduction card is received from Revenue, at which point the
employer should follow the instructions on the new
card.

https://www.fitzgeraldandpartners.com/forms/employers-guide-...