Guidance

Payroll technical specifications: Income Tax

Read Income Tax guidance for software developers working with payroll software.

• From: HM Revenue & Customs
• Published: 1 January 2014
• Last updated: 20 January 2025 — See all updates

Documents

Specification for PAYE tax table routines version 23.0 (January 2025)

ODT, 137 KB

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Specification for PAYE Tax Table Routines for Free of Tax (FOT) Arrangements version 4.0 (May 2017)

PDF, 465 KB, 43 pages

Details

Technical specifications on Income Tax for software developers working with payroll software.

Published 1 January 2014

Last updated 20 January 2025 + show all updates

1. 20 January 2025

   The 'Specification for PAYE tax table routines' has been updated to version 23.0 (January 2025).

2. 9 January 2024

   The 'Specification for PAYE tax table routines' has been updated to version 22.0 (January 2024).

3. 23 January 2023

   The 'Specification for PAYE tax table routines' has been updated to version 21.0 (January 2023).

4. 19 January 2022

   The 'Specification for PAYE tax table routines' has been updated to version 20.0 (January 2022).

5. 9 February 2021

   The 'Specification for PAYE tax table routines' has been updated to version 19.0 (February 2021).

6. 27 March 2020

   The 'Specification for PAYE tax table routines' has been updated to version 18.0 (March 2020).

7. 22 February 2019

   Specification for PAYE tax table routines version 17.1 (January 2019) has been replaced by Specification for PAYE tax table routines version 17.2 (February 2019)

8. 22 February 2019

   Specification for PAYE tax table routine has been updated to version 17.1 (January 2019).

9. 28 February 2018

   Specification for PAYE tax table routine version 16.1 (February 2018) pdf added to the page.

10. 4 May 2017

    Specification for PAYE Tax Table Routines for Free of Tax Arrangements version 4.0 (May 2017) pdf updated to include information about the Scottish tax codes, rates and bandwidths.

11. 28 February 2017

    Specification for PAYE tax table routine version 15 (February 17) pdf has been updated.

12. 1 February 2017

    The specification for Pay as You Earn tax table routine has been updated.

13. 20 December 2016

    Specification for PAYE tax table routine version 15 (Oct 2016) pdf added to the page.

14. 26 May 2016

    Specification for PAYE tax table routine version 14 (February 2016) pdf added to the page.

15. 12 December 2014

    New versions of PAYE tax table routine and PAYE nominal taxable pay tables G added.

16. 1 January 2014

    First published.