Tax Tables B-D (April 2017) Taxable Pay Tables … Pay Tables ... If you are an employer operating PAYE in real ... If you use these tables please make sure that you have disposed

Use from 6 April 2017

Taxable Pay Tables Manual MethodThese tables are intended for the very small number of employers who are exempt from the requirement to file Real Time information online.

If you are an employer operating PAYE in real time you are no longer able to run your payroll manually and you do not need to use these manual tables. Instead you should be using software that is capable of filing payroll information on online. Find out more at www.gov.uk/payroll-software

Keep using Tables A 1993 issue – Pay Adjustment Tables.

Use pages:

• 4, 6, 7, 8, 10 and 11 for monthly paid employees

• 4, 6, 7, 9, 10 and 11 for weekly paid employees

• 12, 14, 15, 16, 18 and 19 for monthly paid employees – Scottish rates

• 12, 14, 15, 17, 18 and 19 for weekly paid employees – Scottish rates

Tables B to D (April 2017)

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2

How to use these tablesThese tables are aimed at the small number of employers who have an agreed exemption from online filing and who will be operating a manual payroll. Employers exempt from filing payroll information online may find it easier to run their own payroll software or HMRC’s Basic PAYE Tools and file their payroll information in real time. For more information, go to www.gov.uk/payroll-software

If you use these tables please make sure that you have disposed of your previous tax tables.

How to use a tax code

For code BR always multiply the whole pay by 0.20 (20%) to find the tax deduction at the basic rate.

For code D0 always multiply the whole pay by 0.40 (40%) to find the tax deduction at the higher rate.

For code D1 always multiply the whole pay by 0.45 (45%) to find the tax deduction at the additional rate.

For code SBR always multiply the whole pay by 0.20 (20%) to find the tax deduction at the Scottish basic rate.

For code SD0 always multiply the whole pay by 0.40 (40%) to find the tax deduction at the Scottish higher rate.

For code SD1 always multiply the whole pay by 0.45 (45%) to find the tax deduction at the Scottish additional rate.

For all other codes follow the guidance in the rest of this booklet.

For week 1/month 1 codes always use the first line, against ‘1’, in the column headed Week/Month.

Taxable payThroughout these tables, ‘taxable pay’ means any amount of pay after you have used the Pay Adjustment Tables, Tables A and entered the amount in column 5 of the RT11. To use Tables A you need to know the: • employee’s tax code• tax week/month number covering the date of payment – see the charts on page 3

Using the employee’s date of payment to identify the tax week or the month, use Table A for the appropriate week or month to establish taxable pay. Round down taxable pay to the nearest pound.

Example of how to establish ‘taxable pay’ using the Pay Adjustment Tables, Tables A.

Example 1 – all codes including prefix S except BR, SBR, prefix D and prefix SD codes

Employee’s code is 431L or S431LThe pay month is in Month 4

Pay in the month is £925.00

Plus previous pay to date £2,475.00

Total pay to date £3,400.00

Minus Pay Adjustment Tables A figure at Month 4 code 431L or S431L £1,439.68

Total taxable pay to date £1,960.32

Rounded down to the nearest pound £1,960

This is the taxable pay to be used in the calculations using these tax tables.

Example 2 – only codes BR or SBR

Employee’s code is BR or SBRThe pay month is in Month 4

Pay in the month is £800.00



You do not need to use the Pay Adjustment Tables A for codes BR and SBR. Therefore, tax is due on the whole of the pay for this month.



For code BR, take the RT11 column 5 figure, for example, £3,200 and either:

• use Tables B on pages 6 and 7, or• multiply by 0.20 (20%)

£3,200 x 0.20 = £640.00 For code SBR, take the RT11 column 5 figure, for example, £3,200 and either:• use Scottish Tables B on pages 14 and 15, or• multiply by 0.20 (20%)

£3,200 x 0.20 = £640.00

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3

Details of annual tax ratesUK basic rate 20% on taxable income £1 to £33,500

UK higher rate 40% on taxable income £33,501 to £150,000

UK additional rate 45% on taxable income £150,001 and above

Scottish basic rate 20% on taxable income £1 to £31,500

Scottish higher rate 40% on taxable income £31,501 to £150,000

Scottish additional rate 45% on taxable income £150,001 and above

Maximum deductionYou should not deduct more than 50% of your employees pay in tax. If after calculating the tax the amount to be deducted is more than 50% of pay then you should contact the dedicated helpline for advice.

The Monthly chart below will help you to work out which month number to use.This is the same as the RT11 month number.

Monthly chartPeriod Month number Period Month number

6 April to 5 May 1 6 October to 5 November 76 May to 5 June 2 6 November to 5 December 86 June to 5 July 3 6 December to 5 January 96 July to 5 August 4 6 January to 5 February 106 August to 5 September 5 6 February to 5 March 116 September to 5 October 6 6 March to 5 April 12

The Weekly chart below will help you to work out which week number to use.This is the same as the RT11 week number.

Weekly chartPeriod Week Period Week Period Week Period Week number number number number

6 Apr to 12 Apr 1 6 Jul to 12 Jul 14 5 Oct to 11 Oct 27 4 Jan to 10 Jan 40



27 Apr to 3 May 4 27 Jul to 2 Aug 17 26 Oct to 1 Nov 30 25 Jan to 31 Jan 43

4 May to 10 May 5 3 Aug to 9 Aug 18 2 Nov to 8 Nov 31 1 Feb to 7 Feb 44




1 Jun to 7 Jun 9 31 Aug to 6 Sep 22 30 Nov to 6 Dec 35 1 Mar to 7 Mar 48

8 Jun to 14 Jun 10 7 Sep to 13 Sep 23 7 Dec to 13 Dec 36 8 Mar to 14 Mar 49



29 Jun to 5 Jul 13 28 Sep to 4 Oct 26 28 Dec to 3 Jan 39 29 Mar to 4 Apr 52

5 April (use the week 1 table) 53

4

UK rate (for England, Wales and Northern Ireland)

Monthly paidIf you do your payroll on a monthly basis use this table.

Work out which month the pay is for – there is a chart on page 3.

Pick the month you need from the Month column in the table. Look at the figure in Column 1.

Month Column 1

1

2

3

4

2792

5584

8375

11167

Month Column 1

5

6

7

8

13959

16750

19542

22334

Month Column 1

9

10

11

12

25125

27917

30709

33500

Is your employee’s total taxable pay to date less than or equal to the figure in Column 1? If so, use Table B on pages 6 and 7.

If your employee’s total taxable pay to date is more than the amount in Column 1, use Tables C and D on pages 8, 10 and 11.

Weekly paidIf you do your payroll on a weekly basis use this table.

Week Column 1

12345

678910

1112131415

1617181920

Work out which week the pay is for – there is a chart on page 3.

Pick the week you need from the Week column in the table. Look at the figure in Column 1.

6451289193325773222

38664510515457996443

70877731837590209664

1030810952115971224112885

Week Column 1

2122232425

2627282930

3132333435

3637383940

1352914174148181546216106

1675017395180391868319327

1997220616212602190422549

2319323837244812512525770

Week Column 1

4142434445

4647484950

5152

2641427058277022834728991

2963530279309243156832212

3285633500

Is your employee’s total taxable pay to date less than or equal to the figure in Column 1? If so, use Table B on pages 6 and 7.

If your employee’s total taxable pay to date is more than the amount in Column 1, use Tables C and D on pages 9, 10 and 11.

5

Total taxable pay to date

Total tax due to date

8009001000

11001200130014001500

1600

160.00180.00200.00

220.00240.00260.00280.00300.00

320.00

Example 4 – code BR only

Employee’s code is BRThe pay week is in Week 11

Pay in the week is £140.00



You do not need to use the Pay Adjustment Tables A for code BR. Therefore, tax is due on the whole of the pay for this month.



Take the RT11 Column 5 figure, for example, £1,500 and either:• use Table B on pages 6 and 7, or• multiply by 0.20 (20%)

£1,500 x 0.20 = £300.00.

First use Table B on pages 6 and 7 for the nearest round figure below £1,116, it is £1,100.

Then use Table B on pages 6 and 7 for the remainder of £1,116, it is £16.

Tax due on £1,100 from Table B £220.00

Plus tax due on £16 from Table B £3.20

Total tax due £223.20

How to use Table B – weekly paid

Example 3 – all codes except BR and D0

Employee’s code is 431LThe pay week is in Week 11




Minus Pay Adjustment Tables A figure at Week 11 code 431L £913.66



You will already have used Pay Adjustment Tables A and completed your RT11 up to and including Column 5.



1415

1617181920

2.803.00

3.203.403.603.804.00

21 4.2022 4.40



1200130014001500

160017001800

240.00260.00280.00300.00

320.00340.00360.00

19002000

380.00400.00

6

Table B – basic rate (tax at 20%)Pages 2, 4 and 5 tell you when to use this table.











12345

678910

1112131415

1617181920

2122232425

2627282930

3132333435

3637383940

4142434445

4647484950

0.200.400.600.801.00

1.201.401.601.802.00

2.202.402.602.803.00

3.203.403.603.804.00

4.204.404.604.805.00

5.205.405.605.806.00

6.206.406.606.807.00

7.207.407.607.808.00

8.208.408.608.809.00

9.209.409.609.80

10.00

5152535455

5657585960

6162636465

6667686970

7172737475

7677787980

8182838485

8687888990

9192939495

96979899

10.2010.4010.6010.8011.00

11.2011.4011.6011.8012.00

12.2012.4012.6012.8013.00

13.2013.4013.6013.8014.00

14.2014.4014.6014.8015.00

15.2015.4015.6015.8016.00

16.2016.4016.6016.8017.00

17.2017.4017.6017.8018.00

18.2018.4018.6018.8019.00

19.2019.4019.6019.80

100200300400500

6007008009001000

11001200130014001500

16001700180019002000

21002200230024002500

26002700280029003000

31003200330034003500

36003700380039004000

41004200430044004500

46004700480049005000

20.0040.0060.0080.00

100.00

120.00140.00160.00180.00200.00

220.00240.00260.00280.00300.00

320.00340.00360.00380.00400.00

420.00440.00460.00480.00500.00

520.00540.00560.00580.00600.00

620.00640.00660.00680.00700.00

720.00740.00760.00780.00800.00

820.00840.00860.00880.00900.00

920.00940.00960.00980.00

1000.00

51005200530054005500

56005700580059006000

61006200630064006500

66006700680069007000

71007200730074007500

76007700780079008000

81008200830084008500

86008700880089009000

91009200930094009500

960097009800990010000

1020.001040.001060.001080.001100.00

1120.001140.001160.001180.001200.00

1220.001240.001260.001280.001300.00

1320.001340.001360.001380.001400.00

1420.001440.001460.001480.001500.00

1520.001540.001560.001580.001600.00

1620.001640.001660.001680.001700.00

1720.001740.001760.001780.001800.00

1820.001840.001860.001880.001900.00

1920.001940.001960.001980.002000.00

1010010200103001040010500

1060010700108001090011000

1110011200113001140011500

1160011700118001190012000

1210012200123001240012500

1260012700128001290013000

1310013200133001340013500

1360013700138001390014000

1410014200143001440014500

1460014700148001490015000

2020.002040.002060.002080.002100.00

2120.002140.002160.002180.002200.00

2220.002240.002260.002280.002300.00

2320.002340.002360.002380.002400.00

2420.002440.002460.002480.002500.00

2520.002540.002560.002580.002600.00

2620.002640.002660.002680.002700.00

2720.002740.002760.002780.002800.00

2820.002840.002860.002880.002900.00

2920.002940.002960.002980.003000.00

Table B – Tax at 20%Tax due on taxable pay from £1 to £15,000

7

Table B – basic rate (tax at 20%) continuedPages 2, 4 and 5 tell you when to use this table.









1510015200153001540015500

1560015700158001590016000

1610016200163001640016500

1660016700168001690017000

1710017200173001740017500

1760017700178001790018000

1810018200183001840018500

1860018700188001890019000

1910019200193001940019500

1960019700198001990020000

3020.003040.003060.003080.003100.00

3120.003140.003160.003180.003200.00

3220.003240.003260.003280.003300.00

3320.003340.003360.003380.003400.00

3420.003440.003460.003480.003500.00

3520.003540.003560.003580.003600.00

3620.003640.003660.003680.003700.00

3720.003740.003760.003780.003800.00

3820.003840.003860.003880.003900.00

3920.003940.003960.003980.004000.00

2010020200203002040020500

2060020700208002090021000

2110021200213002140021500

2160021700218002190022000

2210022200223002240022500

2260022700228002290023000

2310023200233002340023500

2360023700238002390024000

2410024200243002440024500

2460024700248002490025000

4020.004040.004060.004080.004100.00

4120.004140.004160.004180.004200.00

4220.004240.004260.004280.004300.00

4320.004340.004360.004380.004400.00

4420.004440.004460.004480.004500.00

4520.004540.004560.004580.004600.00

4620.004640.004660.004680.004700.00

4720.004740.004760.004780.004800.00

4820.004840.004860.004880.004900.00

4920.004940.004960.004980.005000.00

2510025200253002540025500

2560025700258002590026000

2610026200263002640026500

2660026700268002690027000

2710027200273002740027500

2760027700278002790028000

2810028200283002840028500

2860028700288002890029000

2910029200293002940029500

2960029700298002990030000

5020.005040.005060.005080.005100.00

5120.005140.005160.005180.005200.00

5220.005240.005260.005280.005300.00

5320.005340.005360.005380.005400.00

5420.005440.005460.005480.005500.00

5520.005540.005560.005580.005600.00

5620.005640.005660.005680.005700.00

5720.005740.005760.005780.005800.00

5820.005840.005860.005880.005900.00

5920.005940.005960.005980.006000.00

3010030200303003040030500

3060030700308003090031000

3110031200313003140031500

3160031700318003190032000

3210032200323003240032500

3260032700328003290033000

3310033200333003340033500

6020.006040.006060.006080.006100.00

6120.006140.006160.006180.006200.00

6220.006240.006260.006280.006300.00

6320.006340.006360.006380.006400.00

6420.006440.006460.006480.006500.00

6520.006540.006560.006580.006600.00

6620.006640.006660.006680.006700.00

Table B – Tax at 20%Tax due on taxable pay from £15,100 to £33,500

Where the exact amount of taxable pay is not shown add together the figures for 2 (or more) entries that make up the amount of taxable pay to the nearest £1.

8

Taxable pay

£

Tax

£

730074007500

7600770078007900

3285.003330.003375.00

3420.003465.003510.003555.00

Taxable TaxPay

£ £

2930

3132333435

11.6012.00

12.4012.8013.2013.6014.00

74007500

76007700780079008000

2960.003000.00

3040.003080.003120.003160.003200.00

Taxable pay

£

Tax

£

Higher rate tax due on £7,700 from Table D1 £3,080.00

Plus tax due on £33 from Table D1 £13.20

£3,093.20Add figure from Table C1 Column 3 for Month 4 £2,233.46

Total tax due £5,326.66

Example 5 – Table C1 Example payment is for Month 4

Taxable pay to date from RT11 column 5 £18,900.00

Find tax due at higher rate – 40%

Taxable pay £18,900.00

Minus taxable pay Column 1 £11,167.00

Taxable pay at 40% £7,733.00

Tables C – monthly paidPage 4 tells you when to use these tables.

How to use Tables C1 and C2 – monthly paid

Additional rate tax due on £7,500 from Table D2 £3,375.00

Add figure from Table C2 Column 5 for Month 4 £17,766.66



Taxable pay to date from RT11 Column 5 £57,500.00

Find tax due at additional rate – 45%




Use Table D2 on page 11 to find tax due on £7,500.Then use Table D1 on page 10 for the remainder of £7,733, it is £33.


First use Table D1 on page 10 for the nearest round figure below £7,733.00, it is £7,700.

Table C1Employee paid at monthly rates


Is the total taxable pay to date more than the amount in Column 1 and does not exceed the amount in Column 2?

If Yes

Add to the figure in Column 3 the tax at 40% (as shown in Table D1 – Higher rate (tax at 40%) on page 10) on the amount by which the total taxable pay to date exceeds the figure in Column 1.

If No, and the total taxable pay to date exceeds the figure in Column 2, use Table C2.

If total taxable pay to date exceeds the figure in Column 4. Add to the figure in Column 5 the tax at 45% (as shown in Table D2 – Additional rate (tax at 45%) on page 11) on the amount by which the total taxable pay to date exceeds the figure in Column 4.

Column 4

If total taxable pay to date

exceeds

£

Column 5

Total tax due to date on pay in

Column 4

£

12500250003750050000

625007500087500

100000

112500125000137500150000

4441.668883.33

13325.0017766.66

22208.3326650.0031091.6635533.33

39975.0044416.6648858.3353300.00

Month Column 1


exceeds

£

Column 2

And total taxable pay to date

does not exceed

£

Column 3


Column 1

£

1234

5678

9101112

279255848375

11167

13959167501954222334

25125279173070933500

12500250003750050000

625007500087500

100000

112500125000137500150000

558.461116.931675.002233.46

2791.933350.003908.464466.93

5025.005583.466141.936700.00

9

Tables C – weekly paidPage 4 tells you when to use these tables.

Table C1Employee paid at weekly rates

Week Column 1 If total

taxable pay to date exceeds

£

Column 2 And total

taxable pay to date does not exceed

£

Column 3 Total tax due to

date on pay in Column 1

£

12345

678910

1112131415

1617181920

2122232425

2627282930

3132333435

3637383940

4142434445

4647484950

5152

6451289193325773222

38664510515457996443

70877731837590209664

1030810952115971224112885

1352914174148181546216106

1675017395180391868319327

1997220616212602190422549

2319323837244812512525770

2641427058277022834728991

2963530279309243156832212

3285633500

288557708654

1153914424

1730820193230772596228847

3173134616375004038543270

4615449039519245480857693

6057763462663476923172116

7500077885807708365486539

89424923089519398077

100962

103847106731109616112500115385

118270121154124039126924129808

132693135577138462141347144231

147116150000

129.15257.90386.66515.41644.56

773.32902.07

1030.831159.981288.73

1417.491546.241675.001804.151932.90

2061.662190.412319.562448.322577.07

2705.832834.982963.733092.493221.24

3350.003479.153607.903736.663865.41

3994.564123.324252.074380.834509.98

4638.734767.494896.245025.005154.15

5282.905411.665540.415669.565798.32

5927.076055.836184.986313.736442.49

6571.246700.00


If Yes – add to the figure in Column 3 the tax at 40% (as shown in Table D1 – Higher rate (tax at 40%) on page 10) on the amount by which the total taxable pay to date exceeds the figure in Column 1.

If No, and the total taxable pay to date exceeds the figure in Column 2 use Table C2.

Column 4 If total taxable

pay to date exceeds

£

Column 5 Total tax

due to date on pay in Column 4

£

288557708654

1153914424

1730820193230772596228847

3173134616375004038543270

4615449039519245480857693

6057763462663476923172116

7500077885807708365486539

89424923089519398077

100962

103847106731109616112500115385

118270121154124039126924129808

132693135577138462141347144231

147116150000

1025.172050.343075.064100.245125.41

6150.137175.318200.039225.20

10250.38

11275.1012300.2713325.0014350.1715375.34

16400.0617425.2418450.4119475.1320500.31

21525.0322550.2023575.3824600.1025625.27

26650.0027675.1728700.3429725.0630750.24

31775.4132800.1333825.3134850.0335875.20

36900.3837925.1038950.2739975.0041000.17

42025.3443050.0644075.2445100.4146125.13

47150.3148175.0349200.2050225.3851250.10

52275.2753300.00



10

Table D1 – higher rate (tax at 40%)Also to be used for code D0. Pages 2 and 4 tell you when to use this table.

Where the exact amount of taxable pay is not shown, add together the figures for 2 (or more) entries to make up the amount of taxable pay to the nearest £1 below.

Taxable pay

£

Tax

£

Taxable pay

£

Tax

£

Taxable pay

£

Tax

£

Taxable pay

£

Tax

£

12345

678910

1112131415

1617181920

2122232425

2627282930

3132333435

3637383940

4142434445

46474849

0.400.801.201.602.00

2.402.803.203.604.00

4.404.805.205.606.00

6.406.807.207.608.00

8.408.809.209.60

10.00

10.4010.8011.2011.6012.00

12.4012.8013.2013.6014.00

14.4014.8015.2015.6016.00

16.4016.8017.2017.6018.00

18.4018.8019.2019.60

5051525354

5556575859

6061626364

6566676869

7071727374

7576777879

8081828384

8586878889

9091929394

9596979899

20.0020.4020.8021.2021.60

22.0022.4022.8023.2023.60

24.0024.4024.8025.2025.60

26.0026.4026.8027.2027.60

28.0028.4028.8029.2029.60

30.0030.4030.8031.2031.60

32.0032.4032.8033.2033.60

34.0034.4034.8035.2035.60

36.0036.4036.8037.2037.60

38.0038.4038.8039.2039.60

100200300400500

6007008009001000

11001200130014001500

16001700180019002000

21002200230024002500

26002700280029003000

31003200330034003500

36003700380039004000

41004200430044004500

46004700480049005000

40.0080.00

120.00160.00200.00

240.00280.00320.00360.00400.00

440.00480.00520.00560.00600.00

640.00680.00720.00760.00800.00

840.00880.00920.00960.00

1000.00

1040.001080.001120.001160.001200.00

1240.001280.001320.001360.001400.00

1440.001480.001520.001560.001600.00

1640.001680.001720.001760.001800.00

1840.001880.001920.001960.002000.00

51005200530054005500

56005700580059006000

61006200630064006500

66006700680069007000

71007200730074007500

76007700780079008000

81008200830084008500

86008700880089009000

91009200930094009500

960097009800990010000

2000030000400005000060000

700008000090000100000

2040.002080.002120.002160.002200.00

2240.002280.002320.002360.002400.00

2440.002480.002520.002560.002600.00

2640.002680.002720.002760.002800.00

2840.002880.002920.002960.003000.00

3040.003080.003120.003160.003200.00

3240.003280.003320.003360.003400.00

3440.003480.003520.003560.003600.00

3640.003680.003720.003760.003800.00

3840.003880.003920.003960.004000.00

8000.0012000.0016000.0020000.0024000.00

28000.0032000.0036000.0040000.00

Table D1 – Tax at 40%

11

Table D2 – additional rate (tax at 45%)Also to be used for code D1. Pages 8 and 9 tell you when to use this table.


Taxable pay

£

Tax

£

Taxable pay

£

Tax

£

Taxable pay

£

Tax

£

Taxable pay

£

Tax

£

12345

678910

1112131415

1617181920

2122232425

2627282930

3132333435

3637383940

4142434445

4647484950

0.450.901.351.802.25

2.703.153.604.054.50

4.955.405.856.306.75

7.207.658.108.559.00

9.459.90

10.3510.8011.25

11.7012.1512.6013.0513.50

13.9514.4014.8515.3015.75

16.2016.6517.1017.5518.00

18.4518.9019.3519.8020.25

20.7021.1521.6022.0522.50

5152535455

5657585960

6162636465

6667686970

7172737475

7677787980

8182838485

8687888990

9192939495

96979899100

22.9523.4023.8524.3024.75

25.2025.6526.1026.5527.00

27.4527.9028.3528.8029.25

29.7030.1530.6031.0531.50

31.9532.4032.8533.3033.75

34.2034.6535.1035.5536.00

36.4536.9037.3537.8038.25

38.7039.1539.6040.0540.50

40.9541.4041.8542.3042.75

43.2043.6544.1044.5545.00

200300400500600

70080090010001100

12001300140015001600

17001800190020002100

22002300240025002600

27002800290030003100

32003300340035003600

37003800390040004100

42004300440045004600

47004800490050005100

52005300540055005600

5700580059006000

90.00135.00180.00225.00270.00

315.00360.00405.00450.00495.00

540.00585.00630.00675.00720.00

765.00810.00855.00900.00945.00

990.001035.001080.001125.001170.00

1215.001260.001305.001350.001395.00

1440.001485.001530.001575.001620.00

1665.001710.001755.001800.001845.00

1890.001935.001980.002025.002070.00

2115.002160.002205.002250.002295.00

2340.002385.002430.002475.002520.00

2565.002610.002655.002700.00

61006200630064006500

66006700680069007000

71007200730074007500

76007700780079008000

81008200830084008500

86008700880089009000

91009200930094009500

960097009800990010000

2000030000400005000060000

700008000090000100000200000

300000400000500000600000700000

800000900000 1000000

2745.002790.002835.002880.002925.00

2970.003015.003060.003105.003150.00

3195.003240.003285.003330.003375.00

3420.003465.003510.003555.003600.00

3645.003690.003735.003780.003825.00

3870.003915.003960.004005.004050.00

4095.004140.004185.004230.004275.00

4320.004365.004410.004455.004500.00

9000.0013500.0018000.0022500.0027000.00

31500.0036000.0040500.0045000.0090000.00

135000.00180000.00225000.00270000.00315000.00

360000.00405000.00450000.00


12

Scottish rate

Scottish monthly paidIf you do your payroll on a monthly basis use this table.

Work out which month the pay is for – there is a chart on page 3.

Pick the month you need from the Month column in the table. Look at the figure in Column 1.

Month Column 1

1

2

3

4

2625

5250

7875

10500

Month Column 1

5

6

7

8

13125

15750

18375

21000

Month Column 1

9

10

11

12

23625

26250

28875

31500

Is your employee’s total taxable pay to date less than or equal to the figure in Column 1? If so, use Scottish Table B on pages 14 and 15.

If your employee’s total taxable pay to date is more than the amount in Column 1, use Scottish Tables C and D on pages 16, 18 and 19.

Scottish weekly paidIf you do your payroll on a weekly basis use this table.

Week Column 1

12345

678910

1112131415

1617181920

Work out which week the pay is for – there is a chart on page 3.

Pick the week you need from the Week column in the table. Look at the figure in Column 1.

6061212181824243029

36354241484754526058

66647270787584819087

969310299109041151012116

Week Column 1

2122232425

2627282930

3132333435

3637383940

1272213327139331453915145

1575016356169621756818174

1877919385199912059721202

2180822414230202362524231

Week Column 1

4142434445

4647484950

5152

2483725443260492665427260

2786628472290772968330289

3089531500

Is your employee’s total taxable pay to date less than or equal to the figure in Column 1? If so, use Scottish Table B on pages 14 and 15.

If your employee’s total taxable pay to date is more than the amount in Column 1, use Scottish Tables C and D on pages 17, 18 and 19.

13

Example 8 – code SBR only

Employee’s code is SBRThe pay week is in Week 11




You do not need to use the Pay Adjustment Tables A for code SBR. Therefore, tax is due on the whole of the pay for this month.



Take the RT11 Column 5 figure, for example, £1,500 and either:• use Table B on pages 14 and 15, or• multiply by 0.20 (20%)

£1,500 x 0.20 = £300.00.

First use Table B on pages 14 and 15 for the nearest round figure below £1,116, it is £1,100.

Then use Table B on pages 14 and 15 for the remainder of £1,116, it is £16.

Tax due on £1,100 from Table B £220.00

Plus tax due on £16 from Table B £3.20

Total tax due £223.20

How to use Scottish Table B – weekly paid

Example 7 – all prefix S codes except SBR and SD0

Employee’s code is S431LThe pay week is in Week 11




Minus Pay Adjustment Tables A figure at Week 11 code S431L £913.66






1200130014001500

160017001800

240.00260.00280.00300.00

320.00340.00360.00

19002000

380.00400.00



8009001000

11001200130014001500

1600

160.00180.00200.00

220.00240.00260.00280.00300.00

320.00



1415

1617181920

2.803.00

3.203.403.603.804.00

21 4.2022 4.40

14

Table B – Scottish basic rate (tax at 20%)Pages 2, 12 and 13 tell you when to use this table.











12345

678910

1112131415

1617181920

2122232425

2627282930

3132333435

3637383940

4142434445

4647484950

0.200.400.600.801.00

1.201.401.601.802.00

2.202.402.602.803.00

3.203.403.603.804.00

4.204.404.604.805.00

5.205.405.605.806.00

6.206.406.606.807.00

7.207.407.607.808.00

8.208.408.608.809.00

9.209.409.609.80

10.00

5152535455

5657585960

6162636465

6667686970

7172737475

7677787980

8182838485

8687888990

9192939495

96979899

10.2010.4010.6010.8011.00

11.2011.4011.6011.8012.00

12.2012.4012.6012.8013.00

13.2013.4013.6013.8014.00

14.2014.4014.6014.8015.00

15.2015.4015.6015.8016.00

16.2016.4016.6016.8017.00

17.2017.4017.6017.8018.00

18.2018.4018.6018.8019.00

19.2019.4019.6019.80

100200300400500

6007008009001000

11001200130014001500

16001700180019002000

21002200230024002500

26002700280029003000

31003200330034003500

36003700380039004000

41004200430044004500

46004700480049005000

20.0040.0060.0080.00

100.00

120.00140.00160.00180.00200.00

220.00240.00260.00280.00300.00

320.00340.00360.00380.00400.00

420.00440.00460.00480.00500.00

520.00540.00560.00580.00600.00

620.00640.00660.00680.00700.00

720.00740.00760.00780.00800.00

820.00840.00860.00880.00900.00

920.00940.00960.00980.00

1000.00

51005200530054005500

56005700580059006000

61006200630064006500

66006700680069007000

71007200730074007500

76007700780079008000

81008200830084008500

86008700880089009000

91009200930094009500

960097009800990010000

1020.001040.001060.001080.001100.00

1120.001140.001160.001180.001200.00

1220.001240.001260.001280.001300.00

1320.001340.001360.001380.001400.00

1420.001440.001460.001480.001500.00

1520.001540.001560.001580.001600.00

1620.001640.001660.001680.001700.00

1720.001740.001760.001780.001800.00

1820.001840.001860.001880.001900.00

1920.001940.001960.001980.002000.00

1010010200103001040010500

1060010700108001090011000

1110011200113001140011500

1160011700118001190012000

1210012200123001240012500

1260012700128001290013000

1310013200133001340013500

1360013700138001390014000

1410014200143001440014500

1460014700148001490015000

2020.002040.002060.002080.002100.00

2120.002140.002160.002180.002200.00

2220.002240.002260.002280.002300.00

2320.002340.002360.002380.002400.00

2420.002440.002460.002480.002500.00

2520.002540.002560.002580.002600.00

2620.002640.002660.002680.002700.00

2720.002740.002760.002780.002800.00

2820.002840.002860.002880.002900.00

2920.002940.002960.002980.003000.00

Table B – Tax at 20%Tax due on taxable pay from £1 to £15,000

15

Table B – Scottish basic rate (tax at 20%) continuedPages 2, 12 and 13 tell you when to use this table.









1510015200153001540015500

1560015700158001590016000

1610016200163001640016500

1660016700168001690017000

1710017200173001740017500

1760017700178001790018000

1810018200183001840018500

1860018700188001890019000

1910019200193001940019500

1960019700198001990020000

3020.003040.003060.003080.003100.00

3120.003140.003160.003180.003200.00

3220.003240.003260.003280.003300.00

3320.003340.003360.003380.003400.00

3420.003440.003460.003480.003500.00

3520.003540.003560.003580.003600.00

3620.003640.003660.003680.003700.00

3720.003740.003760.003780.003800.00

3820.003840.003860.003880.003900.00

3920.003940.003960.003980.004000.00

2010020200203002040020500

2060020700208002090021000

2110021200213002140021500

2160021700218002190022000

2210022200223002240022500

2260022700228002290023000

2310023200233002340023500

2360023700238002390024000

2410024200243002440024500

2460024700248002490025000

4020.004040.004060.004080.004100.00

4120.004140.004160.004180.004200.00

4220.004240.004260.004280.004300.00

4320.004340.004360.004380.004400.00

4420.004440.004460.004480.004500.00

4520.004540.004560.004580.004600.00

4620.004640.004660.004680.004700.00

4720.004740.004760.004780.004800.00

4820.004840.004860.004880.004900.00

4920.004940.004960.004980.005000.00

2510025200253002540025500

2560025700258002590026000

2610026200263002640026500

2660026700268002690027000

2710027200273002740027500

2760027700278002790028000

2810028200283002840028500

2860028700288002890029000

2910029200293002940029500

2960029700298002990030000

5020.005040.005060.005080.005100.00

5120.005140.005160.005180.005200.00

5220.005240.005260.005280.005300.00

5320.005340.005360.005380.005400.00

5420.005440.005460.005480.005500.00

5520.005540.005560.005580.005600.00

5620.005640.005660.005680.005700.00

5720.005740.005760.005780.005800.00

5820.005840.005860.005880.005900.00

5920.005940.005960.005980.006000.00

3010030200303003040030500

3060030700308003090031000

3110031200313003140031500

6020.006040.006060.006080.006100.00

6120.006140.006160.006180.006200.00

6220.006240.006260.006280.006300.00

Table B – Tax at 20%Tax due on taxable pay from £15,100 to £31,500

Where the exact amount of taxable pay is not shown add together the figures for 2 (or more) entries that make up the amount of taxable pay to the nearest £1.

16

Higher rate tax due on £7,700 from Table D1 £3,080.00

Plus tax due on £33 from Table D1 £13.20

£3,093.20Add figure from Table C1 Column 3 for Month 4 £2,100.00



Taxable pay to date from RT11 column 5 £18,233.00

Find tax due at higher rate – 40%




Tables C – Scottish monthly paidPage 12 tells you when to use these tables.

How to use Tables C1 and C2 – Scottish monthly paid

Additional rate tax due on £7,500 from Table D2 £3,375.00

Add figure from Table C2 Column 5 for Month 4 £17,900.00



Taxable pay to date from RT11 Column 5 £57,500.00

Find tax due at additional rate – 45%




Use Table D2 on page 19 to find tax due on £7,500.Then use Table D1 on page 18 for the remainder of £7,733, it is £33.


First use Table D1 on page 18 for the nearest round figure below £7,733.00, it is £7,700.




If Yes

Add to the figure in Column 3 the tax at 40% (as shown in Table D1 – Higher rate (tax at 40%) on page 18) on the amount by which the total taxable pay to date exceeds the figure in Column 1.

If No, and the total taxable pay to date exceeds the figure in Column 2, use Table C2.


Column 4


exceeds

£

Column 5


Column 4

£

12500250003750050000

625007500087500

100000

112500125000137500150000

4475.008950.00

13425.0017900.00

22375.0026850.0031325.0035800.00

40275.0044750.0049225.0053700.00

Month Column 1


exceeds

£

Column 2

And total taxable pay to date

does not exceed

£

Column 3


Column 1

£

1234

5678

9101112

262552507875

10500

13125157501837521000

23625262502887531500

12500250003750050000

625007500087500

100000

112500125000137500150000

525.001050.001575.002100.00

2625.003150.003675.004200.00

4725.005250.005775.006300.00

Taxable pay

£

Tax

£

730074007500

7600770078007900

3285.003330.003375.00

3420.003465.003510.003555.00

Taxable TaxPay

£ £

2930

3132333435

11.6012.00

12.4012.8013.2013.6014.00

74007500

76007700780079008000

2960.003000.00

3040.003080.003120.003160.003200.00

Taxable pay

£

Tax

£

17

Tables C – Scottish weekly paidPage 12 tells you when to use these tables.


Week Column 1 If total

taxable pay to date exceeds

£

Column 2 And total

taxable pay to date does not exceed

£

Column 3 Total tax due to

date on pay in Column 1

£

12345

678910

1112131415

1617181920

2122232425

2627282930

3132333435

3637383940

4142434445

4647484950

5152

6061212181824243029

36354241484754526058

66647270787584819087

969310299109041151012116

1272213327139331453915145

1575016356169621756818174

1877919385199912059721202

2180822414230202362524231

2483725443260492665427260

2786628472290772968330289

3089531500

288557708654

1153914424

1730820193230772596228847

3173134616375004038543270

4615449039519245480857693

6057763462663476923172116

7500077885807708365486539

89424923089519398077

100962

103847106731109616112500115385

118270121154124039126924129808

132693135577138462141347144231

147116150000

121.24242.49363.73484.98605.83

727.07848.32969.56

1090.411211.66

1332.901454.151575.001696.241817.49

1938.732059.982180.832302.072423.32

2544.562665.412786.662907.903029.15

3150.003271.243392.493513.733634.98

3755.833877.073998.324119.564240.41

4361.664482.904604.154725.004846.24

4967.495088.735209.985330.835452.07

5573.325694.565815.415936.666057.90

6179.156300.00


If Yes – add to the figure in Column 3 the tax at 40% (as shown in Table D1 – Higher rate (tax at 40%) on page 18) on the amount by which the total taxable pay to date exceeds the figure in Column 1.

If No, and the total taxable pay to date exceeds the figure in Column 2 use Table C2.

Column 4 If total taxable

pay to date exceeds

£

Column 5 Total tax

due to date on pay in Column 4

£

288557708654

1153914424

1730820193230772596228847

3173134616375004038543270

4615449039519245480857693

6057763462663476923172116

7500077885807708365486539

89424923089519398077

100962

103847106731109616112500115385

118270121154124039126924129808

132693135577138462141347144231

147116150000

1032.862065.733098.144131.015163.87

6196.297229.158261.579294.43

10327.30

11359.7112392.5813425.0014457.8615490.73

16523.1417556.0118588.8719621.2920654.15

21686.5722719.4323752.3024784.7125817.58

26850.0027882.8628915.7329948.1430981.01

32013.8733046.2934079.1535111.5736144.43

37177.3038209.7139242.5840275.0041307.86

42340.7343373.1444406.0145438.8746471.29

47504.1548536.5749569.4350602.3051634.71

52667.5853700.00



18

Table D1 – Scottish higher rate (tax at 40%)Also to be used for code SD0. Pages 2 and 12 tell you when to use this table.



Taxable pay

£

Tax

£

Taxable pay

£

Tax

£

Taxable pay

£

Tax

£

Taxable pay

£

Tax

£

12345

678910

1112131415

1617181920

2122232425

2627282930

3132333435

3637383940

4142434445

46474849

0.400.801.201.602.00

2.402.803.203.604.00

4.404.805.205.606.00

6.406.807.207.608.00

8.408.809.209.60

10.00

10.4010.8011.2011.6012.00

12.4012.8013.2013.6014.00

14.4014.8015.2015.6016.00

16.4016.8017.2017.6018.00

18.4018.8019.2019.60

5051525354

5556575859

6061626364

6566676869

7071727374

7576777879

8081828384

8586878889

9091929394

9596979899

20.0020.4020.8021.2021.60

22.0022.4022.8023.2023.60

24.0024.4024.8025.2025.60

26.0026.4026.8027.2027.60

28.0028.4028.8029.2029.60

30.0030.4030.8031.2031.60

32.0032.4032.8033.2033.60

34.0034.4034.8035.2035.60

36.0036.4036.8037.2037.60

38.0038.4038.8039.2039.60

100200300400500

6007008009001000

11001200130014001500

16001700180019002000

21002200230024002500

26002700280029003000

31003200330034003500

36003700380039004000

41004200430044004500

46004700480049005000

40.0080.00

120.00160.00200.00

240.00280.00320.00360.00400.00

440.00480.00520.00560.00600.00

640.00680.00720.00760.00800.00

840.00880.00920.00960.00

1000.00

1040.001080.001120.001160.001200.00

1240.001280.001320.001360.001400.00

1440.001480.001520.001560.001600.00

1640.001680.001720.001760.001800.00

1840.001880.001920.001960.002000.00

51005200530054005500

56005700580059006000

61006200630064006500

66006700680069007000

71007200730074007500

76007700780079008000

81008200830084008500

86008700880089009000

91009200930094009500

960097009800990010000

2000030000400005000060000

700008000090000100000

2040.002080.002120.002160.002200.00

2240.002280.002320.002360.002400.00

2440.002480.002520.002560.002600.00

2640.002680.002720.002760.002800.00

2840.002880.002920.002960.003000.00

3040.003080.003120.003160.003200.00

3240.003280.003320.003360.003400.00

3440.003480.003520.003560.003600.00

3640.003680.003720.003760.003800.00

3840.003880.003920.003960.004000.00

8000.0012000.0016000.0020000.0024000.00

28000.0032000.0036000.0040000.00

19

Table D2 – Scottish additional rate (tax at 45%)Also to be used for code SD1. Pages 16 and 17 tell you when to use this table.



Taxable pay

£

Tax

£

Taxable pay

£

Tax

£

Taxable pay

£

Tax

£

Taxable pay

£

Tax

£

12345

678910

1112131415

1617181920

2122232425

2627282930

3132333435

3637383940

4142434445

4647484950

0.450.901.351.802.25

2.703.153.604.054.50

4.955.405.856.306.75

7.207.658.108.559.00

9.459.90

10.3510.8011.25

11.7012.1512.6013.0513.50

13.9514.4014.8515.3015.75

16.2016.6517.1017.5518.00

18.4518.9019.3519.8020.25

20.7021.1521.6022.0522.50

5152535455

5657585960

6162636465

6667686970

7172737475

7677787980

8182838485

8687888990

9192939495

96979899100

22.9523.4023.8524.3024.75

25.2025.6526.1026.5527.00

27.4527.9028.3528.8029.25

29.7030.1530.6031.0531.50

31.9532.4032.8533.3033.75

34.2034.6535.1035.5536.00

36.4536.9037.3537.8038.25

38.7039.1539.6040.0540.50

40.9541.4041.8542.3042.75

43.2043.6544.1044.5545.00

200300400500600

70080090010001100

12001300140015001600

17001800190020002100

22002300240025002600

27002800290030003100

32003300340035003600

37003800390040004100

42004300440045004600

47004800490050005100

52005300540055005600

5700580059006000

90.00135.00180.00225.00270.00

315.00360.00405.00450.00495.00

540.00585.00630.00675.00720.00

765.00810.00855.00900.00945.00

990.001035.001080.001125.001170.00

1215.001260.001305.001350.001395.00

1440.001485.001530.001575.001620.00

1665.001710.001755.001800.001845.00

1890.001935.001980.002025.002070.00

2115.002160.002205.002250.002295.00

2340.002385.002430.002475.00

2520.002565.002610.002655.002700.00

61006200630064006500

66006700680069007000

71007200730074007500

76007700780079008000

81008200830084008500

86008700880089009000

91009200930094009500

960097009800990010000

2000030000400005000060000

700008000090000100000200000

300000400000500000600000700000

800000900000 1000000

2745.002790.002835.002880.002925.00

2970.003015.003060.003105.003150.00

3195.003240.003285.003330.003375.00

3420.003465.003510.003555.003600.00

3645.003690.003735.003780.003825.00

3870.003915.003960.004005.004050.00

4095.004140.004185.004230.004275.00

4320.004365.004410.004455.004500.00

9000.0013500.0018000.0022500.0027000.00

31500.0036000.0040500.0045000.0090000.00

135000.00180000.00225000.00270000.00315000.00

360000.00405000.00450000.00

Help and guidanceYou can get help and guidance from the following sources.

The internet

For help with your payroll, go to www.gov.uk/business-tax/paye

For wider interactive business help, go to www.gov.uk/set-up-business

Webinars are a way of learning about your payroll, such as ‘Getting payroll information right’.

This webinar covers the most common errors that employees make when submitting information to HMRC. It shows you how to provide accurate data and avoid common payroll mistakes.

For more information on this and other webinars, go to

www.gov.uk/government/news/webinars-emails-and-videos-on-employing-people

Any page printed from the online version of this helpbook is uncontrolled and may not be the latest version. We recommend that you always check you are referring to the latest online version.

Online services

For information and help using our online services, go to www.gov.uk/log-in-register-hmrc-online-services

For more help, contact the Online Services Helpdesk by:• Telephone: 0300 200 3600• Textphone: 0300 200 3603

Basic PAYE Tools

The Basic PAYE Tools is software that you download onto your computer. It will help you run your payroll throughout the year. It is designed for employers who have 9 or fewer employees, and you can use it to calculate payroll deductions and then report payroll information online in real time.

To find out more information about the Basic PAYE Tools and other HMRC recognised software, go to www.gov.uk/payroll-software

Employer helplines

If you have:• been an employer for less than 3 years, Telephone: 0300 200 3211• been an employer for 3 years or more, Telephone: 0300 200 3200• a hearing or speech impairment, Textphone: 0300 200 3212

Please tell us your employer PAYE and Accounts Office references when you contact us. You will find them on correspondence HMRC have sent to you.

Employer helpbooks and forms

Helpbooks and forms are available to download. Go to www.gov.uk/government/collections/payroll-publications-for-employers

Yr laith Gymraeg

I lawrlwytho ffurflenni a llyfrynnau cymorth Cymraeg, ewch i www.gov.uk/cymraeg sgroliwch i lawr i’r pennawd ‘Treth’ a dilynwch y cysylltiadau ‘Ffurflenni Cyllid a Thollau EM (CThEM)’ ac ‘Arweiniad a thaflenni gwybodaeth CThEM’.

Forms and guidance in Braille, large print and audio

For details of employer forms and guidance in Braille, large print or audio, phone the Employer Orderline on Telephone: 0300 123 1074 and ask to speak to the Customer Service Team.

Education services from the Digital Delivery Team

Find out more about our live and recorded webinars, go to www.gov.uk/government/news/webinars-emails-and-videos-on-employing-people

To view our video clips, go to www.youtube.com/hmrcgovuk

Follow us on Twitter @HMRCbusiness: twitter.com/HMRCbusiness

Employer Bulletin online

Employer Bulletins contain information and news for employers. We publish these 6 times a year. Go to www.gov.uk/government/collections/hm-revenue-and-customs-employer-bulletin

Employer email alerts

We strongly recommend that you register to receive employer emails to prompt and direct you to:• each new edition or news about the Basic PAYE Tools• the Employer Bulletin• important new information

To register, go to www.hmrc.gov.uk/gds/payerti/forms-updates/forms-publications/register.htm

Do you use PAYE Online? Remember to keep your email address up to date

If you change your email address, don’t forget to update PAYE Online to ensure you continue to receive email alerts when we have issued tax codes and generic notifications.

HM Revenue and Customs

If you have a query about your PAYE scheme:• phone the Employer Helpline on Telephone: 0300 200 3200• write to

National Insurance Contributions and Employers Office HM Revenue and Customs BX9 1BX United Kingdom

Please tell us your employer PAYE and Accounts Office references when you contact us. You will find them on correspondence HMRC have sent to you.

Your rights and obligations

‘Your Charter’ explains what you can expect from us and what we expect from you. For more information, go to www.gov.uk/government/publications/your-charter

These notes are for guidance only and reflect the position at the time of writing.

HMRC Digital Services March 2017 © Crown copyright 2017

HMRC 12/16 5014997

Documents

Tax Tables B-D (April 2017) Taxable Pay Tables … Pay Tables ... If you are an employer operating PAYE in real ... If you use these tables please make sure that you have disposed