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)
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
Plus previous pay to date £2,400.00
Total pay to date £3,200.00
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.
Total taxable pay to date £3,200.00
Rounded down to the nearest pound £3,200
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
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
13 Apr to 19 Apr 2 13 Jul to 19 Jul 15 12 Oct to 18 Oct 28 11 Jan to 17 Jan 41
20 Apr to 26 Apr 3 20 Jul to 26 Jul 16 19 Oct to 25 Oct 29 18 Jan to 24 Jan 42
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
11 May to 17 May 6 10 Aug to 16 Aug 19 9 Nov to 15 Nov 32 8 Feb to 14 Feb 45
18 May to 24 May 7 17 Aug to 23 Aug 20 16 Nov to 22 Nov 33 15 Feb to 21 Feb 46
25 May to 31 May 8 24 Aug to 30 Aug 21 23 Nov to 29 Nov 34 22 Feb to 28 Feb 47
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
15 Jun to 21 Jun 11 14 Sep to 20 Sep 24 14 Dec to 20 Dec 37 15 Mar to 21 Mar 50
22 Jun to 28 Jun 12 21 Sep to 27 Sep 25 21 Dec to 27 Dec 38 22 Mar to 28 Mar 51
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
Plus previous pay to date £1,360.00
Total pay to date £1,500.00
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.
Total taxable pay to date £1,500.00
Rounded down to the nearest pound £1,500
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
Pay in the week is £203.00
Plus previous pay to date £1,827.00
Total pay to date £2,030.00
Minus Pay Adjustment Tables A figure at Week 11 code 431L £913.66
Total taxable pay to date £1,116.34
Rounded down to the nearest pound £1,116
You will already have used Pay Adjustment Tables A and completed your RT11 up to and including Column 5.
Total taxable pay to date
Total tax due to date
1415
1617181920
2.803.00
3.203.403.603.804.00
21 4.2022 4.40
Total taxable pay to date
Total tax due to date
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.
Total taxable pay to date
Total tax due to date
Total taxable pay to date
Total tax due to date
Total taxable pay to date
Total tax due to date
Total taxable pay to date
Total tax due to date
Total taxable pay to date
Total tax due to date
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.
Total taxable pay to date
Total tax due to date
Total taxable pay to date
Total tax due to date
Total taxable pay to date
Total tax due to date
Total taxable pay to date
Total tax due to date
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
Total tax due £21,141.66
Example 6 – Table C2 Example payment is for Month 4
Taxable pay to date from RT11 Column 5 £57,500.00
Find tax due at additional rate – 45%
Taxable pay £57,500.00
Minus taxable pay Column 4 £50,000.00
Taxable pay at 45% £7,500.00
Use Table D2 on page 11 to find tax due on £7,500.Then use Table D1 on page 10 for the remainder of £7,733, it is £33.
You will already have used Pay Adjustment Tables A and completed your RT11 up to and including Column 5.
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
Table C2Employee 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
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
£
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
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.
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
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.
Table C2Employee paid at weekly rates
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.
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
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 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
Pay in the week is £140.00
Plus previous pay to date £1,360.00
Total pay to date £1,500.00
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.
Total taxable pay to date £1,500.00
Rounded down to the nearest pound £1,500
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
Pay in the week is £203.00
Plus previous pay to date £1,827.00
Total pay to date £2,030.00
Minus Pay Adjustment Tables A figure at Week 11 code S431L £913.66
Total taxable pay to date £1,116.34
Rounded down to the nearest pound £1,116
You will already have used Pay Adjustment Tables A and completed your RT11 up to and including Column 5.
Total taxable pay to date
Total tax due to date
1200130014001500
160017001800
240.00260.00280.00300.00
320.00340.00360.00
19002000
380.00400.00
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
Total taxable pay to date
Total tax due to date
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.
Total taxable pay to date
Total tax due to date
Total taxable pay to date
Total tax due to date
Total taxable pay to date
Total tax due to date
Total taxable pay to date
Total tax due to date
Total taxable pay to date
Total tax due to date
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.
Total taxable pay to date
Total tax due to date
Total taxable pay to date
Total tax due to date
Total taxable pay to date
Total tax due to date
Total taxable pay to date
Total tax due to date
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
Total tax due £5,193.20
Example 9 – Table C1 Example payment is for Month 4
Taxable pay to date from RT11 column 5 £18,233.00
Find tax due at higher rate – 40%
Taxable pay £18,233.00
Minus taxable pay Column 1 £10,500.00
Taxable pay at 40% £7,733.00
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
Total tax due £21,275.00
Example 10 – Table C2 Example payment is for Month 4
Taxable pay to date from RT11 Column 5 £57,500.00
Find tax due at additional rate – 45%
Taxable pay £57,500.00
Minus taxable pay Column 4 £50,000.00
Taxable pay at 45% £7,500.00
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.
You will already have used Pay Adjustment Tables A and completed your RT11 up to and including Column 5.
First use Table D1 on page 18 for the nearest round figure below £7,733.00, it is £7,700.
Table C1Employee paid at monthly rates
Table C2Employee 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 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.
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 19) 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
4475.008950.00
13425.0017900.00
22375.0026850.0031325.0035800.00
40275.0044750.0049225.0053700.00
Month 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
£
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.
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
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
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 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
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 19) on the amount by which the total taxable pay to date exceeds the figure in Column 4.
Table C2Employee paid at weekly rates
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.
Table D1 – Tax at 40%
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
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.
Table D2 – Tax at 45%
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
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