Starting your first job
Cumulative basis
Tax is normally calculated using the ‘cumulative basis’.
This means that each pay day, all earnings and all tax credits
from 1 January of that year are a...
You need to be logged in to the system to access this content, via the log in link at the top of this page. If
you do not have an account, then please read the Help page
for information on how to obtain access.