For an employee who only worked for 50% of the year but was unemployed the other 50%, would the tax liability be prorated for this individual? Is his rebate still calculated on the full year or is it pro rated?
The rebate will be calculated for the full year as being unemployed does not matter. You would have paid PAYE as if you were working a full year, but because you did not you should be entitled to a refund of part of the taxes already paid.
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