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HMRC internal manual

PAYE Manual

HM Revenue & Customs
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PAYE operation: aspects of PAYE operation - employee: tax tables

The Tax Table Function can be accessed from the left hand bar of the browser by selecting ‘Tax Tables’. It is not linked to an individual record. There are two options

  • Tax Tables Calculator
  • PAYE Calendar

To use PAYE Service Tax Tables select

  • Tax Tables calculator

You will be presented with Tax Tables User Entry screen for you to select a

  • Year
  • Week or month
  • Week or month number

You should enter the

  • Code (where the tax code has an S prefix this indicates the individual pays tax at the Scottish rates, for example, S1100L, SBR, S0T or SD0)
  • Pay to date
  • Select ‘Calculate’

Do not use Tax Tables for

  • A week 1 / month 1 code other than BR, SBR, 0T, S0T, D or SD prefix codes

The Tax Tables Calculation Results screen will display

  • Budget rate
  • Free pay
  • Additional pay (K or SK codes)
  • Taxable pay
  • Tax due according to the Tax Tables

If more than one calculation is applicable all will be displayed in chronological budget rate order.

The system will determine the applicable tax rates and band widths.

These rates consist of the Starting Rate, Basic rate, Higher rate, Additional rate, and the Scottish equivalent of the Basic rate, Higher rate and Additional rate any further rates which could be applied at a future date as a result of a Budget change.

If the system cannot display a calculation, an error message will be displayed.

You can view the PAYE Calendar and the Free / Additional Pay screens by selecting the appropriate ‘Action’.

The PAYE Calendar screen displays

  • Week number
  • Week commencing

You can select the appropriate

  • Tax year for the current year plus the previous 6
  • Week or Month

The Free / Additional Pay Calculator Weekly screen displays

  • Week number
  • Free / Additional Pay

To display the Free / Additional Pay Calculator Monthly screen select the Action ‘Months’. This will display

  • Month number
  • Free / Additional Pay