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HMRC internal manual

PAYE Manual

PAYE operation: aspects of PAYE operation - employer: tax tables: payroll software

Employers or software developers may wish to produce their own software to calculate PAYE tax deductions.

If you receive an enquiry about this, refer the employer or software developer to the Specification for PAYE Tax Table Routines on the HMRC Internet site under ‘PAYE Online for Employers’ technical specification’.