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: 11 February 2026
  Show all updates

  1. 11 February 2026

     The 'Specification for PAYE tax table routines' has been updated to version 24.0 (February 2026).

  2. 20 January 2025

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

  3. 9 January 2024

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

  4. 23 January 2023

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

  5. 19 January 2022

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

  6. 9 February 2021

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

  7. 27 March 2020

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

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     Specification for PAYE tax table routines version 17.1 (January 2019) has been replaced by Specification for PAYE tax table routines version 17.2 (February 2019)

  9. 22 February 2019

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

  10. 28 February 2018

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

  11. 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.

  12. 28 February 2017

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

  13. 1 February 2017

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

  14. 20 December 2016

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

  15. 26 May 2016

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

  16. 12 December 2014

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

  17. 1 January 2014

      First published.

Documents

Specification for PAYE tax table routines version 24.0 (February 2026)

ODT, 120 KB

This file is in an OpenDocument format

This file may not be suitable for users of assistive technology.

Request an accessible format

If you use assistive technology (such as a screen reader) and need a version of this document in a more accessible format, please email different.format@hmrc.gov.uk. Please tell us what format you need. It will help us if you say what assistive technology you use.

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.