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HMRC internal manual

Compliance Operational Guidance

HM Revenue & Customs
, see all updates

Supporting Guidance: employer compliance: guidance by subject: computations: example of a computation for PAYE and NICs

Round Sum Allowances paid to John Smith NINO YZ123456A (Word 35kb) 


Computations should include pence for each type of duty but the summaries for each year used to arrive at the total amount payable should be rounded down and excluded from the computation to show that pence will not be collected as part of the settlement. This is to provide consistency in approach with the calculations provided by ECLSS (see below).

Pence should not be excluded from the computation where Regulation 80 determinations or criminal proceedings are a possibility.

ECLSS0480 to ECLSS0740 and for actual examples see ECLSS0940