Guidance

Taxable pay tables: manual method

Use these tables to manually work out your payroll, if you're an employer exempt from filing online.

• From: HM Revenue & Customs
• Published: 28 March 2014
• Last updated: 3 March 2026
  Show all updates

  1. 3 March 2026

     Taxable pay tables manual method guidance for 2026 to 2027 has been added. Taxable pay tables manual method guidance for 2018 to 2019 and 2019 to 2020 have been removed.

  2. 6 July 2025

     Taxable pay tables manual method guidance for 2025 to 2026 has been updated.

  3. 12 February 2025

     Taxable pay tables manual method guidance for 2025 to 2026 has been added.

  4. 15 February 2024

     Taxable pay tables manual method guidance for 2024 to 2025 has been added.

  5. 24 March 2023

     Taxable pay tables manual method guidance for 2023 to 2024 has been added.

  6. 14 February 2022

     '2022 to 2023: taxable pay tables manual method' has been added.

  7. 25 March 2021

     Taxable Pay Tables Manual Method for 2021 to 2022 added.

  8. 9 April 2020

     The 2020 to 2021: Taxable Pay Table Manual Method has been added.

  9. 7 March 2019

     A new 2019 to 2020: Taxable Pay Table Manual Method added

  10. 12 March 2018

      2018 to 2019: Taxable Pay Tables Manual Method added to the list.

  11. 3 March 2017

      2017 to 2018: Taxable Pay Tables Manual Method added to the list.

  12. 22 February 2016

      Manual method tax tables added for 2016 to 2017 tax year.

  13. 23 February 2015

      The 2015 to 2016 Taxable Pay Tables Manual Method have been published.

  14. 28 March 2014

      First published.

Documents

2026 to 2027: taxable pay tables manual method

PDF, 1.13 MB, 36 pages

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2025 to 2026: taxable pay tables manual method

PDF, 1.08 MB, 35 pages

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2024 to 2025: taxable pay tables manual method

PDF, 1.45 MB, 36 pages

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2023 to 2024: taxable pay tables manual method

PDF, 874 KB, 32 pages

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2022 to 2023: taxable pay tables manual method

PDF, 1.14 MB, 32 pages

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

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2021 to 2022: taxable pay tables manual method

PDF, 853 KB, 32 pages

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2020 to 2021: taxable pay tables manual method

PDF, 934 KB, 32 pages

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

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Details

Use these tables if you are an employer who:

• has an agreed exemption from online filing
• will be operating a manual payroll

Email HMRC to ask for the guidance in Welsh.