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Glossary
The normal payroll method: tax is calculated on your total pay and total credits from 1 January to date, so over- or under-payments earlier in the year even out.
Your Tax Credit Certificate shows whether your employer uses the cumulative basis or week 1 basis.
Also searched as: cumulative tax, cumulative.
Seed definition reviewed 2026-10-28. Editorial verification by a tax-qualified reviewer is required before indexing.