Tax Tables B-D (April 2018) Taxable Pay Tables Manual … · If you use these tables please make sure that you have disposed of your previous tax tables. How to use a tax code

Use from 6 April 2018

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’re an employer operating PAYE in real time you’re no longer able to run your payroll manually and you don’t need to use these manual tables. Instead you should be using software that is capable of filing payroll information 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, 19, 20, 21 and 22 for monthly paid employees – Scottish rates

• 12, 14, 17, 18, 19, 20, 21 and 22 for weekly paid employees – Scottish rates

Tables B to D (April 2018)

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 0.21 (21%) to find the tax deduction at the Scottish intermediate rate.

For code SD1 always multiply the whole pay by 0.41 (41%) to find the tax deduction at the Scottish higher rate.

For code SD2 always multiply the whole pay by 0.46 (46%) to find the tax deduction at the Scottish top 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 don’t 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 Table B on pages 6 and 7• 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 Table D1 on page 19• multiply by 0.20 (20%)

£3,200 x 0.20 = £640.00

3

Details of annual tax ratesUK basic rate 20% on taxable income £1 to £34,500

UK higher rate 40% on taxable income £34,501 to £150,000

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

Scottish starter rate 19% on taxable income £1 to £2,000

Scottish basic rate 20% on taxable income £2,001 to £12,150

Scottish intermediate rate 21% on taxable income £12,151 to £31,580

Scottish higher rate 41% on taxable income £31,581 to £150,000

Scottish top rate 46% 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.

Monthly chart to work out which month number to useThis 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

Weekly chart to work out which week number to useThis 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 53 week 1 table)

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’s 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

2875

5750

8625

11500

Month Column 1

5

6

7

8

14375

17250

20125

23000

Month Column 1

9

10

11

12

25875

28750

31625

34500

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’s a chart on page 3.

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

6641327199126543318

39814645530859726635

72997962862592899952

1061611279119431260613270

Week Column 1

2122232425

2627282930

3132333435

3637383940

1393314597152601592416587

1725017914185771924119904

2056821231218952255823222

2388524549252122587526539

Week Column 1

4142434445

4647484950

5152

2720227866285292919329856

3052031183318473251033174

3383734500

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 don’t 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• 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’s £1,100.

Then use Table B on pages 6 and 7 for the remainder of £1,116, it’s £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 D prefix codes

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’ll 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%) continued

Pages 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

3360033700338003390034000

3410034200343003440034500

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

6720.006740.006760.006780.006800.00

6820.006840.006860.006880.006900.00

Table B – Tax at 20%Tax due on taxable pay from £15,100 to £34,500

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

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 £2,300.00

Total tax due £5,393.20

Tables CHow 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 £17,700.00


Use Table D2 on page 11 to find tax due on £7,500.Then use Table D1 on page 10 for the remainder of £7,700, it’s £33.


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

Table C1Employee paid at monthly rates


Is the total taxable pay to date more than the amount in Column 1 and doesn’t 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

4425.008850.00

13275.0017700.00

22125.0026550.0030975.0035400.00

39825.0044250.0048675.0053100.00

Month Column 1


exceeds

£

Column 2

And total taxable pay to date

doesn’t exceed

£

Column 3


Column 1

£

1234

5678

9101112

287557508625

11500

14375172502012523000

25875287503162534500

12500250003750050000

625007500087500

100000

112500125000137500150000

575.001150.001725.002300.00

2875.003450.004025.004600.00

5175.005750.006325.006900.00

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

Example 5 – Table C1 Example payment is for Month 4

Taxable pay to date from RT11 column 5 £19,233.00

Find tax due at higher rate – 40%

Taxable pay £19,233.00

Minus taxable pay Column 1 £11,500.00

Taxable pay at 40% £7,733.00


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

Find tax due at additional rate – 45%




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 doesn’t

exceed£

Column 3 Total tax due to

date on pay in Column 1

£

12345

678910

1112131415

1617181920

2122232425

2627282930

3132333435

3637383940

4142434445

4647484950

5152

6641327199126543318

39814645530859726635

72997962862592899952

1061611279119431260613270

1393314597152601592416587

1725017914185771924119904

2056821231218952255823222

2388524549252122587526539

2720227866285292919329856

3052031183318473251033174

3383734500

288557708654

1153914424

1730820193230772596228847

3173134616375004038543270

4615449039519245480857693

6057763462663476923172116

7500077885807708365486539

89424923089519398077

100962

103847106731109616112500115385

118270121154124039126924129808

132693135577138462141347144231

147116150000

132.90265.41398.32530.83663.73

796.24929.15

1061.661194.561327.07

1459.981592.491725.001857.901990.41

2123.322255.832388.732521.242654.15

2786.662919.563052.073184.983317.49

3450.003582.903715.413848.323980.83

4113.734246.244379.154511.664644.56

4777.074909.985042.495175.005307.90

5440.415573.325705.835838.735971.24

6104.156236.666369.566502.076634.98

6767.496900.00



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

1021.322042.653063.534084.855106.18

6127.067148.388169.269190.59

10211.91

11232.7912254.1213275.0014296.3215317.65

16338.5317359.8518381.1819402.0620423.38

21444.2622465.5923486.9124507.7925529.12

26550.0027571.3228592.6529613.5330634.85

31656.1832677.0633698.3834719.2635740.59

36761.9137782.7938804.1239825.0040846.32

41867.6542888.5343909.8544931.1845952.06

46973.3847994.2649015.5950036.9151057.79

52079.1253100.00

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.


10

Table D1 – higher rate (tax at 40%)Also to be used for tax code D0. Pages 4, 8 and 9 tell you when to use this table.

Where the exact amount of taxable pay isn’t 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 tax code D1. Pages 8 and 9 tell you when to use this table.

Where the exact amount of taxable pay isn’t 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

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

Table D2 – Tax at 45%

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’s 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

167

334

500

667

Month Column 1

5

6

7

8

834

1000

1167

1334

Month Column 1

9

10

11

12

1500

1667

1834

2000

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 page 14.

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 15, 16, 19, 20, 21 and 22.

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‘s a chart on page 3.

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

3977

116154193

231270308347385

424462500539577

616654693731770

Week Column 1

2122232425

2627282930

3132333435

3637383940

808847885924962

10001039107711161154

11931231127013081347

13851424146215001539

Week Column 1

4142434445

4647484950

5152

15771616165416931731

17701808184718851924

19622000

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 page 14.

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, 19, 20, 21 and 22.

13

First use Table B on page 14 for the nearest round figure below £116, it’s £100.

Then use Table B on page 14 for the remainder of £116, it’s £16.

Tax due on £100 from Table B £19.00

Plus tax due on £16 from Table B £3.04


How to use Scottish Table B – weekly paid

Example 7 – all prefix S codes except SBR and SD prefix codes

Employee’s code is S431LThe pay week is in Week 18




Minus Pay Adjustment Tables A figure at Week 18 code S431L £1495.08

Total taxable pay to date £116.92

Rounded down to the nearest pound £116




100200300400500

6007008009001000

19.0038.0057.0076.0095.00

114.00133.00152.00171.00190.00



1112131415

1617181920

2.092.282.472.662.85

3.043.233.423.613.80

14

Table B – Scottish starter rate (tax at 19%)Pages 12 and 13 tell you when to use this table.







12345

678910

1112131415

1617181920

2122232425

2627282930

3132333435

3637383940

4142434445

4647484950

0.190.380.570.760.95

1.141.331.521.711.90

2.092.282.472.662.85

3.043.233.423.613.80

3.994.184.374.564.75

4.945.135.325.515.70

5.896.086.276.466.65

6.847.037.227.417.60

7.797.988.178.368.55

8.748.939.129.319.50

5152535455

5657585960

6162636465

6667686970

7172737475

7677787980

8182838485

8687888990

9192939495

96979899

9.699.88

10.0710.2610.45

10.6410.8311.0211.2111.40

11.5911.7811.9712.1612.35

12.5412.7312.9213.1113.30

13.4913.6813.8714.0614.25

14.4414.6314.8215.0115.20

15.3915.5815.7715.9616.15

16.3416.5316.7216.9117.10

17.2917.4817.6717.8618.05

18.2418.4318.6218.81

100200300400500

6007008009001000

11001200130014001500

16001700180019002000

19.0038.0057.0076.0095.00

114.00133.00152.00171.00190.00

209.00228.00247.00266.00285.00

304.00323.00342.00361.00380.00

Table B – Tax at 19%Tax due on taxable pay from £1 to £2,000

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

15



If Yes, add to the figure in Column 3 the tax at 20% (as shown in Table D1 – basic rate (tax at 20%) on page 19) on the amount by which the total taxable pay to date exceeds the figure in Column 1.


Month Column 1


exceeds

£

Column 2


doesn’t exceed

£

Column 3


on pay in Column 1

£

1

2

3

4

5

6

167

334

500

667

834

1000

1013

2025

3038

4050

5063

6075

31.73

63.46

95.00

126.73

158.46

190.00

Month Column 1


exceeds

£

Column 2


doesn’t exceed

£

Column 3


on pay in Column 1

£

7

8

9

10

11

12

1167

1334

1500

1667

1834

2000

7088

8100

9113

10125

11138

12150

221.73

253.46

285.00

316.73

348.46

380.00

Tables CHow to use Tables C – Scottish monthly paid You’ll already have used Pay Adjustment Tables A and completed your RT11 up to and including Column 5.

Taxable pay

£

Tax

£71007200730074007500

76007700

3266.003312.003358.003404.003450.00

3496.003542.00

Taxable pay

£

Tax

£

678910

1112

1.201.401.601.802.00

2.202.40

Taxable pay

£

Tax

£

26002700280029003000

3100

520.00540.00560.00580.00600.00

620.00

Basic rate tax due on £2,800 from Table D1 £560.00

Plus tax due on £10 from Table D1 £2.00

£562.00Add figure from Table C1 Column 3 for Month 4 £126.73


Top rate tax due on £7,500 from Table D4 £3,450.00

Add figure from Table C4 Column 11 for Month 4 £18,347.50


Use Table D4 on page 22 to find tax due on £7,500.Then use Table D1 on page 19 for the remainder of £2,810, it’s £10.

First use Table D1 on page 19 for the nearest round figure below £2,810.00, it’s £2,800.

Page 12 tells you when to use these tables.

Tables C – Scottish monthly paid



Find tax due at basic rate – 20%


Minus taxable pay Column 1 £667.00




Find tax due at top rate – 46%




16

Tables C – Scottish monthly paid continued

Pages 12 and 15 tell you when to use these tables.




If Yes, add to the figure in Column 6 the tax at 21% (as shown in Table D2 – intermediate rate (tax at 21%) on page 20) on the amount by which the total taxable pay to date exceeds the figure in Column 4.


Month Column 4


exceeds

£

Column 5


doesn’t exceed

£

Column 6


on pay in Column 4

£

1

2

3

4

5

6

1013

2025

3038

4050

5063

6075

2632

5264

7895

10527

13159

15790

200.93

401.66

602.60

803.33

1004.27

1205.00

Month Column 4


exceeds

£

Column 5


doesn’t exceed

£

Column 6


on pay in Column 4

£

7

8

9

10

11

12

7088

8100

9113

10125

11138

12150

18422

21054

23685

26317

28949

31580

1405.93

1606.66

1807.60

2008.33

2209.27

2410.00




Month Column 7


exceeds

£

Column 8


doesn’t exceed

£

Column 9


on pay in Column 7

£

1

2

3

4

5

6

2632

5264

7895

10527

13159

15790

12500

25000

37500

50000

62500

75000

540.99

1081.99

1622.57

2163.57

2704.56

3245.15

Month Column 7


exceeds

£

Column 8


doesn’t exceed

£

Column 9


on pay in Column 7

£

7

8

9

10

11

12

18422

21054

23685

26317

28949

31580

87500

100000

112500

125000

137500

150000

3786.14

4327.14

4867.72

5408.72

5949.71

6490.30


If total taxable pay to date exceeds the figure in Column 10.

Add to the figure in Column 11 the tax at 46% (as shown in Table D4 – top rate (tax at 46%) on page 22) on the amount by which the total taxable pay to date exceeds the figure in Column 10.

Month Column 10


exceeds

£

Column 11


Column 10

£

1

2

3

4

12500

25000

37500

50000

4586.87

9173.75

13760.62

18347.50

Month Column 10


exceeds

£

Column 11


Column 10

£

5

6

7

8

62500

75000

87500

100000

22934.37

27521.25

32108.12

36695.00

Month Column 10


exceeds

£

Column 11


Column 10

£

9

10

11

12

112500

125000

137500

150000

41281.87

45868.75

50455.62

55042.50

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 doesn’t exceed

£

Column 3 Total tax due to date on pay in

Column 1£

12345

678910

1112 131415

1617181920

2122232425

2627282930

3132333435

3637383940

4142434445

4647484950

5152

3977

116154193

231270308347385

424462500539577

616654693731770

808847885924962

10001039107711161154

11931231127013081347

13851424146215001539

15771616165416931731

17701808184718851924

19622000

234468701935

1169

14021636187021032337

25712804303832723505

37393973420644404674

49075141537556085842

60756309654367767010

72447477771179458178

84128646887991139347

95809814

100481028110515

1074910982112161145011683

1191712150

7.4114.6322.0429.2636.67

43.8951.3058.5265.9373.15

80.5687.7895.00

102.41109.63

117.04124.26131.67138.89146.30

153.52160.93168.15175.56182.78

190.00197.41204.63212.04219.26

226.67233.89241.30248.52255.93

263.15270.56277.78285.00292.41

299.63307.04314.26321.67328.89

336.30343.52350.93358.15365.56

372.78380.00


If Yes, add to the figure in Column 3 the tax at 20% (as shown in Table D1 – basic rate (tax at 20%) on page 19) on the amount by which the total taxable pay to date exceeds the figure in Column 1.




pay to date exceeds

£

Column 5 And total


£


Column 4£

12345

678910

1112 131415

1617181920

2122232425

2627282930

3132333435

3637383940

4142434445

4647484950

5152

234468701935

1169

14021636187021032337

25712804303832723505

37393973420644404674

49075141537556085842

60756309654367767010

72447477771179458178

84128646887991139347

95809814

100481028110515

1074910982112161145011683

1191712150

6081215182224303037

36444252485954666074

66817288789585039110

971710325109321153912147

1275413361139691457615183

1579016398170051761218220

1882719434200422064921256

2186422471230782368524293

2490025507261152672227329

2793728544291512975930366

3097331580

46.4192.83

139.04185.46231.88

278.09324.51370.93417.14463.55

509.97556.18602.60649.02695.23

741.65788.07834.27880.69927.11

973.321019.741066.161112.371158.79

1205.001251.411297.831344.041390.46

1436.881483.091529.511575.931622.14

1668.551714.971761.181807.601854.02

1900.231946.651993.072039.272085.69

2132.112178.322224.742271.162317.37

2363.792410.00


If Yes, add to the figure in Column 6 the tax at 21% (as shown in Table D2 – intermediate rate (tax at 21%) on page 20) on the amount by which the total taxable pay to date exceeds the figure in Column 4.


18

Tables C – Scottish weekly paid continued

Pages 12 and 17 tell you when to use these tables.



pay to date exceeds

£

Column 8 And total


£


Column 7£

12345

678910

1112 131415

1617181920

2122232425

2627282930

3132333435

3637383940

4142434445

4647484950

5152

6081215182224303037

36444252485954666074

66817288789585039110

971710325109321153912147

1275413361139691457615183

1579016398170051761218220

1882719434200422064921256

2186422471230782368524293

2490025507261152672227329

2793728544291512975930366

3097331580

288557708654

1153914424

1730820193230772596228847

3173134616375004038543270

4615449039519245480857693

6057763462663476923172116

7500077885807708365486539

89424923089519398077

100962

103847106731109616112500115385

118270121154124039126924129808

132693135577138462141347144231

147116150000

125.09249.78374.47499.56624.25

748.94874.04998.72

1123.411248.51

1373.201497.881622.571747.671872.36

1997.042122.142246.832371.512496.61

2621.302745.992871.082995.773120.46

3245.153370.243494.933619.623744.71

3869.403994.094119.194243.874368.56

4493.664618.354743.034867.724992.82

5117.515242.195367.295491.985616.66

5741.765866.455991.146116.236240.92

6365.616490.30


If Yes, add to the figure in Column 9 the tax at 41% (as shown in Table D3 – higher rate (tax at 41%) on page 21 on the amount by which the total taxable pay to date exceeds the figure in Column 7.




pay to date exceeds

£


Column 10£

12345

678910

1112 131415

1617181920

2122232425

2627282930

3132333435

3637383940

4142434445

4647484950

5152

288557708654

1153914424

1730820193230772596228847

3173134616375004038543270

4615449039519245480857693

6057763462663476923172116

7500077885807708365486539

89424923089519398077

100962

103847106731109616112500115385

118270121154124039126924129808

132693135577138462141347144231

147116150000

1058.682117.373175.604234.285292.97

6351.197409.888468.119526.79

10585.48

11643.7112702.3913760.6214819.3115877.99

16936.2217994.9119053.5920111.8221170.51

22228.7323287.4224346.1125404.3326463.02

27521.2528579.9329638.6230696.8531755.53

32814.2233872.4434931.1335989.3637048.04

38106.7339164.9640223.6441281.8742340.56

43399.2444457.4745516.1646574.8447633.07

48691.7649749.9850808.6751867.3652925.58

53984.2755042.50

If total taxable pay to date exceeds the figure in Column 10. Add to the figure in Column 11 the tax at 46% (as shown in Table D4 – top rate (tax at 46%) on page 22) on the amount by which the total taxable pay to date exceeds the figure in Column 10.

19

Table D1 – Scottish basic rate (tax at 20%)Also to be used for tax code SBR. Pages 2 and 12 tell you when to use this table.

Table D1 – Tax at 20%Where the exact amount of taxable pay isn’t 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

0.200.400.600.801.00

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

5051525354

5556575859

6061626364

6566676869

7071727374

7576777879

8081828384

8586878889

9091929394

9596979899

10.0010.2010.4010.6010.80

11.0011.2011.4011.6011.80

12.0012.2012.4012.6012.80

13.0013.2013.4013.6013.80

14.0014.2014.4014.6014.80

15.0015.2015.4015.6015.80

16.0016.2016.4016.6016.80

17.0017.2017.4017.6017.80

18.0018.2018.4018.6018.80

19.0019.2019.4019.6019.80

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

2000030000400005000060000

700008000090000100000

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

4000.006000.008000.00

10000.0012000.00

14000.0016000.0018000.0020000.00

20

Table D2 – Scottish intermediate rate (tax at 21%)Also to be used for tax code SD0. 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

46474849

0.210.420.630.841.05

1.261.471.681.892.10

2.312.522.732.943.15

3.363.573.783.994.20

4.414.624.835.045.25

5.465.675.886.096.30

6.516.726.937.147.35

7.567.777.988.198.40

8.618.829.039.249.45

9.669.87

10.0810.29

5051525354

5556575859

6061626364

6566676869

7071727374

7576777879

8081828384

8586878889

9091929394

9596979899

10.5010.7110.9211.1311.34

11.5511.7611.9712.1812.39

12.6012.8113.0213.2313.44

13.6513.8614.0714.2814.49

14.7014.9115.1215.3315.54

15.7515.9616.1716.3816.59

16.8017.0117.2217.4317.64

17.8518.0618.2718.4818.69

18.9019.1119.3219.5319.74

19.9520.1620.3720.5820.79

100200300400500

6007008009001000

11001200130014001500

16001700180019002000

21002200230024002500

26002700280029003000

31003200330034003500

36003700380039004000

41004200430044004500

46004700480049005000

21.0042.0063.0084.00

105.00

126.00147.00168.00189.00210.00

231.00252.00273.00294.00315.00

336.00357.00378.00399.00420.00

441.00462.00483.00504.00525.00

546.00567.00588.00609.00630.00

651.00672.00693.00714.00735.00

756.00777.00798.00819.00840.00

861.00882.00903.00924.00945.00

966.00987.00

1008.001029.001050.00

51005200530054005500

56005700580059006000

61006200630064006500

66006700680069007000

71007200730074007500

76007700780079008000

81008200830084008500

86008700880089009000

91009200930094009500

960097009800990010000

2000030000400005000060000

700008000090000100000

1071.001092.001113.001134.001155.00

1176.001197.001218.001239.001260.00

1281.001302.001323.001344.001365.00

1386.001407.001428.001449.001470.00

1491.001512.001533.001554.001575.00

1596.001617.001638.001659.001680.00

1701.001722.001743.001764.001785.00

1806.001827.001848.001869.001890.00

1911.001932.001953.001974.001995.00

2016.002037.002058.002079.002100.00

4200.006300.008400.00

10500.0012600.00

14700.0016800.0018900.0021000.00

21

Table D3 – Scottish higher rate (tax at 41%)Also to be used for tax code SD1. Pages 16 and 18 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

0.410.821.231.642.05

2.462.873.283.694.10

4.514.925.335.746.15

6.566.977.387.798.20

8.619.029.439.84

10.25

10.6611.0711.4811.8912.30

12.7113.1213.5313.9414.35

14.7615.1715.5815.9916.40

16.8117.2217.6318.0418.45

18.8619.2719.6820.09

5051525354

5556575859

6061626364

6566676869

7071727374

7576777879

8081828384

8586878889

9091929394

9596979899

20.5020.9121.3221.7322.14

22.5522.9623.3723.7824.19

24.6025.0125.4225.8326.24

26.6527.0627.4727.8828.29

28.7029.1129.5229.9330.34

30.7531.1631.5731.9832.39

32.8033.2133.6234.0334.44

34.8535.2635.6736.0836.49

36.9037.3137.7238.1338.54

38.9539.3639.7740.1840.59

100200300400500

6007008009001000

11001200130014001500

16001700180019002000

21002200230024002500

26002700280029003000

31003200330034003500

36003700380039004000

41004200430044004500

46004700480049005000

41.0082.00

123.00164.00205.00

246.00287.00328.00369.00410.00

451.00492.00533.00574.00615.00

656.00697.00738.00779.00820.00

861.00902.00943.00984.00

1025.00

1066.001107.001148.001189.001230.00

1271.001312.001353.001394.001435.00

1476.001517.001558.001599.001640.00

1681.001722.001763.001804.001845.00

1886.001927.001968.002009.002050.00

51005200530054005500

56005700580059006000

61006200630064006500

66006700680069007000

71007200730074007500

76007700780079008000

81008200830084008500

86008700880089009000

91009200930094009500

960097009800990010000

2000030000400005000060000

700008000090000100000

2091.002132.002173.002214.002255.00

2296.002337.002378.002419.002460.00

2501.002542.002583.002624.002665.00

2706.002747.002788.002829.002870.00

2911.002952.002993.003034.003075.00

3116.003157.003198.003239.003280.00

3321.003362.003403.003444.003485.00

3526.003567.003608.003649.003690.00

3731.003772.003813.003854.003895.00

3936.003977.004018.004059.004100.00

8200.0012300.0016400.0020500.0024600.00

28700.0032800.0036900.0041000.00

22

Table D4 – Scottish top rate (tax at 46%)Also to be used for tax code SD2. Pages 16 and 18 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

0.460.921.381.842.30

2.763.223.684.144.60

5.065.525.986.446.90

7.367.828.288.749.20

9.6610.1210.5811.0411.50

11.9612.4212.8813.3413.80

14.2614.7215.1815.6416.10

16.5617.0217.4817.9418.40

18.8619.3219.7820.2420.70

21.1621.6222.0822.5423.00

5152535455

5657585960

6162636465

6667686970

7172737475

7677787980

8182838485

8687888990

9192939495

96979899100

23.4623.9224.3824.8425.30

25.7626.2226.6827.1427.60

28.0628.5228.9829.4429.90

30.3630.8231.2831.7432.20

32.6633.1233.5834.0434.50

34.9635.4235.8836.3436.80

37.2637.7238.1838.6439.10

39.5640.0240.4840.9441.40

41.8642.3242.7843.2443.70

44.1644.6245.0845.5446.00

200300400500600

70080090010001100

12001300140015001600

17001800190020002100

22002300240025002600

27002800290030003100

32003300340035003600

37003800390040004100

42004300440045004600

47004800490050005100

52005300540055005600

5700580059006000

92.00138.00184.00230.00276.00

322.00368.00414.00460.00506.00

552.00598.00644.00690.00736.00

782.00828.00874.00920.00966.00

1012.001058.001104.001150.001196.00

1242.001288.001334.001380.001426.00

1472.001518.001564.001610.001656.00

1702.001748.001794.001840.001886.00

1932.001978.002024.002070.002116.00

2162.002208.002254.002300.002346.00

2392.002438.002484.002530.002576.00

2622.002668.002714.002760.00

61006200630064006500

66006700680069007000

71007200730074007500

76007700780079008000

81008200830084008500

86008700880089009000

91009200930094009500

960097009800990010000

2000030000400005000060000

700008000090000100000200000

300000400000500000600000700000

800000900000 1000000

2806.002852.002898.002944.002990.00

3036.003082.003128.003174.003220.00

3266.003312.003358.003404.003450.00

3496.003542.003588.003634.003680.00

3726.003772.003818.003864.003910.00

3956.004002.004048.004094.004140.00

4186.004232.004278.004324.004370.00

4416.004462.004508.004554.004600.00

9200.0013800.0018400.0023000.0027600.00

32200.0036800.0041400.0046000.0092000.00

138000.00184000.00230000.00276000.00322000.00

368000.00414000.00460000.00

23

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/guidance/help-and-support-for-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’s 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’ll 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.

24

Education services from the Digital Delivery Team

Find out more about our live and recorded webinars, go to www.gov.uk/guidance/help-and-support-for-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 https://public.govdelivery.com/accounts/UKHMRCED/subscriber/new

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’ve 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 3500• write to

HM Revenue and Customs PT Operations North East England BX9 1AN 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 2018 © Crown copyright 2018

HMRC 01/18 7002544

Documents

Tax Tables B-D (April 2018) Taxable Pay Tables Manual … · If you use these tables please make sure that you have disposed of your previous tax tables. How to use a tax code