Tax Tables B-D - Taxable Pay Tables Manual Method · Use from 6 April 2019 Taxable Pay Tables...
32
Use from 6 April 2019 Taxable Pay Tables Manual Method These tables are intended for the very small number of employers who are exempt from the requirement to file Real Time Information online. If you’re an employer operating PAYE in real time you’re no longer able to run your payroll manually and you do not need to use these manual tables. Instead you should be using software that is capable of filing payroll information online. Find out more at www.gov.uk/payroll-software Keep using Tables A 1993 issue – Pay Adjustment Tables. Use pages: • 4, 6, 7, 8, 10 and 11 for monthly paid employees – English and Northern Irish rates • 4, 6, 7, 9, 10 and 11 for weekly paid employees – English and Northern Irish rates • 12, 14, 15, 16, 19, 20, 21 and 22 for monthly paid employees – Scottish rates • 12, 14, 17, 18, 19, 20, 21 and 22 for weekly paid employees – Scottish rates • 23, 25, 26, 27, 29 and 30 for monthly paid employees – Welsh rates • 23, 25, 26, 28, 29 and 30 for weekly paid employees – Welsh rates Tables B to D (April 2019)
Transcript of Tax Tables B-D - Taxable Pay Tables Manual Method · Use from 6 April 2019 Taxable Pay Tables...
Use from 6 April 2019
Taxable Pay Tables Manual MethodThese tables are intended for the very small number of employers who are exempt from the requirement to file Real Time Information online.
If you’re an employer operating PAYE in real time you’re no longer able to run your payroll manually and you do not need to use these manual tables. Instead you should be using software that is capable of filing payroll information online. Find out more at www.gov.uk/payroll-software
Keep using Tables A 1993 issue – Pay Adjustment Tables.
Use pages:
• 4, 6, 7, 8, 10 and 11 for monthly paid employees – English and Northern Irish rates
• 4, 6, 7, 9, 10 and 11 for weekly paid employees – English and Northern Irish rates
• 12, 14, 15, 16, 19, 20, 21 and 22 for monthly paid employees – Scottish rates
• 12, 14, 17, 18, 19, 20, 21 and 22 for weekly paid employees – Scottish rates
• 23, 25, 26, 27, 29 and 30 for monthly paid employees – Welsh rates
• 23, 25, 26, 28, 29 and 30 for weekly paid employees – Welsh rates
Tables B to D (April 2019)
2
Example 1 – all codes including prefixes S and C except BR, SBR, CBR and prefix D, SD and CD codes
Employee’s code is 431L, S431L or C431LThe pay month is in Month 4
Pay in the month is £925.00
Plus previous pay to date £2,475.00
Total pay to date £3,400.00
Minus Pay Adjustment Tables A figure at Month 4 £1,439.68
Total taxable pay to date £1,960.32
Rounded down to the nearest pound £1,960
This is the taxable pay to be used in the calculations using these tax tables.
Example 2 – only codes BR, SBR or CBR
Employee’s code is BR, SBR or CBRThe pay month is in Month 4Pay in the month is £800.00Plus previous pay to date £2,400.00Total pay to date £3,200.00
You do not need to use the Pay Adjustment Tables A for codes BR, SBR and CBR. So tax is due on the whole of the pay for this month.
Total taxable pay to date £3,200.00Rounded down to the nearest pound £3,200For each code take the RT11 column 5 figure, for example, £3,200, and either:• use Table B on pages 6 and 7 for code BR • use Scottish Table D1 on page 19 for code SBR• use Welsh Table B on pages 25 and 26 for code CBR Or• multiply by 0.20 (20%)
£3,200 x 0.20 = £640.00
How to use these tablesThese tables are aimed at the small number of employers who have an agreed exemption from online filing and who’ll be operating a manual payroll. Employers exempt from filing payroll information online may find it easier to run their own payroll software or HMRC’s Basic PAYE Tools and file their payroll information in real time. For more information, go to www.gov.uk/payroll-software
If you use these tables please make sure that you have disposed of your previous tax tables.
How to use a tax code
For code BR always multiply the whole pay by 0.20 (20%) to find the tax deduction at the English and Northern Irish basic rate.
For code D0 always multiply the whole pay by 0.40 (40%) to find the tax deduction at the English and Northern Irish higher rate.
For code D1 always multiply the whole pay by 0.45 (45%) to find the tax deduction at the English and Northern Irish additional rate.
For code SBR always multiply the whole pay by 0.20 (20%) to find the tax deduction at the Scottish basic rate.
For code SD0 always multiply the whole pay by 0.21 (21%) to find the tax deduction at the Scottish intermediate rate.
For code SD1 always multiply the whole pay by 0.41 (41%) to find the tax deduction at the Scottish higher rate.
For code SD2 always multiply the whole pay by 0.46 (46%) to find the tax deduction at the Scottish top rate.
For code CBR always multiply the whole pay by 0.20 (20%) to find the tax deduction at the Welsh basic rate.
For code CD0 always multiply the whole pay by 0.40 (40%) to find the tax deduction at the Welsh higher rate.
For code CD1 always multiply the whole pay by 0.45 (45%) to find the tax deduction at the Welsh additional rate.
For all other codes follow the guidance in the rest of this booklet.
For week 1/month 1 codes always use the first line, against ‘1’, in the column headed Week/Month.
Taxable payThroughout these tables, ‘taxable pay’ means any amount of pay after you have used the Pay Adjustment Tables, Tables A and entered the amount in column 5 of the RT11. To use Tables A you need to know the:
• employee’s tax code• tax week/month number covering the date of payment – see the charts on page 3
Using the employee’s date of payment to identify the tax week or the month, use Table A for the appropriate week or month to establish taxable pay. Round down taxable pay to the nearest pound.
Example of how to establish ‘taxable pay’ using the Pay Adjustment Tables, Tables A
3
Details of annual tax rates
English and Northern Irish basic rate 20% on taxable income £1 to £37,500
English and Northern Irish higher rate 40% on taxable income £37,501 to £150,000
English and Northern Irish additional rate 45% on taxable income £150,001 and above
Scottish starter rate 19% on taxable income £1 to £2,049
Scottish basic rate 20% on taxable income £2,050 to £12,444
Scottish intermediate rate 21% on taxable income £12,445 to £30,930
Scottish higher rate 41% on taxable income £30,931 to £150,000
Scottish top rate 46% on taxable income £150,001 and above
Welsh basic rate 20% on taxable income £1 to £37,500
Welsh higher rate 40% on taxable income £37,501 to £150,000
Welsh additional rate 45% on taxable income £150,001 and above
Maximum deductionYou should not deduct more than 50% of your employees pay in tax. If after calculating the tax the amount to be deducted is more than 50% of pay then you should contact the dedicated helpline for advice.
Monthly chart to work out which month number to useThis is the same as the RT11 month number.
Monthly chartPeriod Month number Period Month number
6 April to 5 May 1 6 October to 5 November 76 May to 5 June 2 6 November to 5 December 86 June to 5 July 3 6 December to 5 January 96 July to 5 August 4 6 January to 5 February 106 August to 5 September 5 6 February to 5 March 116 September to 5 October 6 6 March to 5 April 12
Weekly chart to work out which week number to useThis is the same as the RT11 week number.
Weekly chartPeriod Week Period Week Period Week Period Week number number number number
6 Apr to 12 Apr 1 6 Jul to 12 Jul 14 5 Oct to 11 Oct 27 4 Jan to 10 Jan 40
13 Apr to 19 Apr 2 13 Jul to 19 Jul 15 12 Oct to 18 Oct 28 11 Jan to 17 Jan 41
20 Apr to 26 Apr 3 20 Jul to 26 Jul 16 19 Oct to 25 Oct 29 18 Jan to 24 Jan 42
27 Apr to 3 May 4 27 Jul to 2 Aug 17 26 Oct to 1 Nov 30 25 Jan to 31 Jan 43
4 May to 10 May 5 3 Aug to 9 Aug 18 2 Nov to 8 Nov 31 1 Feb to 7 Feb 44
11 May to 17 May 6 10 Aug to 16 Aug 19 9 Nov to 15 Nov 32 8 Feb to 14 Feb 45
18 May to 24 May 7 17 Aug to 23 Aug 20 16 Nov to 22 Nov 33 15 Feb to 21 Feb 46
25 May to 31 May 8 24 Aug to 30 Aug 21 23 Nov to 29 Nov 34 22 Feb to 28 Feb 47
1 Jun to 7 Jun 9 31 Aug to 6 Sep 22 30 Nov to 6 Dec 35 29 Feb to 6 Mar 48
8 Jun to 14 Jun 10 7 Sep to 13 Sep 23 7 Dec to 13 Dec 36 7 Mar to 13 Mar 49
15 Jun to 21 Jun 11 14 Sep to 20 Sep 24 14 Dec to 20 Dec 37 14 Mar to 20 Mar 50
22 Jun to 28 Jun 12 21 Sep to 27 Sep 25 21 Dec to 27 Dec 38 21 Mar to 27 Mar 51
29 Jun to 5 Jul 13 28 Sep to 4 Oct 26 28 Dec to 3 Jan 39 28 Mar to 3 Apr 52
4 and 5 April (use 53 the week 1 table)
4
English and Northern Irish rate
English and Northern Irish monthly paidIf you do your payroll on a monthly basis use this table.
Month Column 1
1
2
3
4
3125
6250
9375
12500
Month Column 1
5
6
7
8
15625
18750
21875
25000
Month Column 1
9
10
11
12
28125
31250
34375
37500
Is your employee’s total taxable pay to date less than or equal to the figure in Column 1? If so, use English and Northern Irish Table B on pages 6 and 7.
If your employee’s total taxable pay to date is more than the amount in Column 1, use English and Northern Irish Tables C and D on pages 8, 10 and 11.
English and Northern Irish weekly paidIf you do your payroll on a weekly basis use this table.
Week Column 1
12345
678910
1112131415
1617181920
Work out which week the pay is for – there’s a chart on page 3.
Pick the week you need from the Week column in the table. Look at the figure in Column 1.
7221443216428853606
43275049577064917212
793386549375
1009710818
1153912260129811370214424
Week Column 1
2122232425
2627282930
3132333435
3637383940
1514515866165871730818029
1875019472201932091421635
2235623077237992452025241
2596226683274042812528847
Week Column 1
4142434445
4647484950
5152
2956830289310103173132452
3317433895346163533736058
3677937500
Is your employee’s total taxable pay to date less than or equal to the figure in Column 1? If so, use English and Northern Irish Table B on pages 6 and 7.
If your employee’s total taxable pay to date is more than the amount in Column 1, use English and Northern Irish Tables C and D on pages 9, 10 and 11.
Work out which week the pay is for – there’s a chart on page 3.
Pick the month you need from the Month column in the table. Look at the figure in Column 1.
5
Total taxable pay to date
Total tax due to date
8009001000
11001200130014001500
1600
160.00180.00200.00
220.00240.00260.00280.00300.00
320.00
Example 4 – code BR only
Employee’s code is BRThe pay week is in Week 11
Pay in the week is £140.00
Plus previous pay to date £1,360.00
Total pay to date £1,500.00
You do not need to use the Pay Adjustment Tables A for code BR. Therefore, tax is due on the whole of the pay for this month.
Total taxable pay to date £1,500.00
Rounded down to the nearest pound £1,500
Take the RT11 Column 5 figure, for example, £1,500 and either:• use Table B on pages 6 and 7• multiply by 0.20 (20%)
£1,500 x 0.20 = £300.00
First use Table B on pages 6 and 7 for the nearest round figure below £1,116, it’s £1,100.
Then use Table B on pages 6 and 7 for the remainder of £1,116, it’s £16.
Tax due on £1,100 from Table B £220.00
Plus tax due on £16 from Table B £3.20
Total tax due £223.20
How to use English and Northern Irish Table B – weekly paid
Example 3 – all codes except BR and D prefix codes
Employee’s code is 431LThe pay week is in Week 11
Pay in the week is £203.00
Plus previous pay to date £1,827.00
Total pay to date £2,030.00
Minus Pay Adjustment Tables A figure at Week 11 code 431L £913.66
Total taxable pay to date £1,116.34
Rounded down to the nearest pound £1,116
You’ll already have used Pay Adjustment Tables A and completed your RT11 up to and including Column 5.
Total taxable pay to date
Total tax due to date
1415
1617181920
2.803.00
3.203.403.603.804.00
21 4.2022 4.40
Total taxable pay to date
Total tax due to date
1200130014001500
160017001800
240.00260.00280.00300.00
320.00340.00360.00
19002000
380.00400.00
6
Table B – English and Northern Irish basic rate (tax at 20%)Pages 2, 4 and 5 tell you when to use this table.
Total taxable pay to date
Total tax due to date
Total taxable pay to date
Total tax due to date
Total taxable pay to date
Total tax due to date
Total taxable pay to date
Total tax due to date
Total taxable pay to date
Total tax due to date
12345
678910
1112131415
1617181920
2122232425
2627282930
3132333435
3637383940
4142434445
4647484950
0.200.400.600.801.00
1.201.401.601.802.00
2.202.402.602.803.00
3.203.403.603.804.00
4.204.404.604.805.00
5.205.405.605.806.00
6.206.406.606.807.00
7.207.407.607.808.00
8.208.408.608.809.00
9.209.409.609.80
10.00
5152535455
5657585960
6162636465
6667686970
7172737475
7677787980
8182838485
8687888990
9192939495
96979899
10.2010.4010.6010.8011.00
11.2011.4011.6011.8012.00
12.2012.4012.6012.8013.00
13.2013.4013.6013.8014.00
14.2014.4014.6014.8015.00
15.2015.4015.6015.8016.00
16.2016.4016.6016.8017.00
17.2017.4017.6017.8018.00
18.2018.4018.6018.8019.00
19.2019.4019.6019.80
100200300400500
6007008009001000
11001200130014001500
16001700180019002000
21002200230024002500
26002700280029003000
31003200330034003500
36003700380039004000
41004200430044004500
46004700480049005000
20.0040.0060.0080.00
100.00
120.00140.00160.00180.00200.00
220.00240.00260.00280.00300.00
320.00340.00360.00380.00400.00
420.00440.00460.00480.00500.00
520.00540.00560.00580.00600.00
620.00640.00660.00680.00700.00
720.00740.00760.00780.00800.00
820.00840.00860.00880.00900.00
920.00940.00960.00980.00
1000.00
51005200530054005500
56005700580059006000
61006200630064006500
66006700680069007000
71007200730074007500
76007700780079008000
81008200830084008500
86008700880089009000
91009200930094009500
960097009800990010000
1020.001040.001060.001080.001100.00
1120.001140.001160.001180.001200.00
1220.001240.001260.001280.001300.00
1320.001340.001360.001380.001400.00
1420.001440.001460.001480.001500.00
1520.001540.001560.001580.001600.00
1620.001640.001660.001680.001700.00
1720.001740.001760.001780.001800.00
1820.001840.001860.001880.001900.00
1920.001940.001960.001980.002000.00
1010010200103001040010500
1060010700108001090011000
1110011200113001140011500
1160011700118001190012000
1210012200123001240012500
1260012700128001290013000
1310013200133001340013500
1360013700138001390014000
1410014200143001440014500
1460014700148001490015000
2020.002040.002060.002080.002100.00
2120.002140.002160.002180.002200.00
2220.002240.002260.002280.002300.00
2320.002340.002360.002380.002400.00
2420.002440.002460.002480.002500.00
2520.002540.002560.002580.002600.00
2620.002640.002660.002680.002700.00
2720.002740.002760.002780.002800.00
2820.002840.002860.002880.002900.00
2920.002940.002960.002980.003000.00
Table B – Tax at 20%Tax due on taxable pay from £1 to £15,000
7
Table B – English and Northern Irish basic rate (tax at 20%) continued
Pages 2, 4 and 5 tell you when to use this table.
Total taxable pay to date
Total tax due to date
Total taxable pay to date
Total tax due to date
Total taxable pay to date
Total tax due to date
Total taxable pay to date
Total tax due to date
Total taxable pay to date
Total tax due to date
1510015200153001540015500
1560015700158001590016000
1610016200163001640016500
1660016700168001690017000
1710017200173001740017500
1760017700178001790018000
1810018200183001840018500
1860018700188001890019000
1910019200193001940019500
1960019700198001990020000
3020.003040.003060.003080.003100.00
3120.003140.003160.003180.003200.00
3220.003240.003260.003280.003300.00
3320.003340.003360.003380.003400.00
3420.003440.003460.003480.003500.00
3520.003540.003560.003580.003600.00
3620.003640.003660.003680.003700.00
3720.003740.003760.003780.003800.00
3820.003840.003860.003880.003900.00
3920.003940.003960.003980.004000.00
2010020200203002040020500
2060020700208002090021000
2110021200213002140021500
2160021700218002190022000
2210022200223002240022500
2260022700228002290023000
2310023200233002340023500
2360023700238002390024000
2410024200243002440024500
2460024700248002490025000
4020.004040.004060.004080.004100.00
4120.004140.004160.004180.004200.00
4220.004240.004260.004280.004300.00
4320.004340.004360.004380.004400.00
4420.004440.004460.004480.004500.00
4520.004540.004560.004580.004600.00
4620.004640.004660.004680.004700.00
4720.004740.004760.004780.004800.00
4820.004840.004860.004880.004900.00
4920.004940.004960.004980.005000.00
2510025200253002540025500
2560025700258002590026000
2610026200263002640026500
2660026700268002690027000
2710027200273002740027500
2760027700278002790028000
2810028200283002840028500
2860028700288002890029000
2910029200293002940029500
2960029700298002990030000
5020.005040.005060.005080.005100.00
5120.005140.005160.005180.005200.00
5220.005240.005260.005280.005300.00
5320.005340.005360.005380.005400.00
5420.005440.005460.005480.005500.00
5520.005540.005560.005580.005600.00
5620.005640.005660.005680.005700.00
5720.005740.005760.005780.005800.00
5820.005840.005860.005880.005900.00
5920.005940.005960.005980.006000.00
3010030200303003040030500
3060030700308003090031000
3110031200313003140031500
3160031700318003190032000
3210032200323003240032500
3260032700328003290033000
3310033200333003340033500
3360033700338003390034000
3410034200343003440034500
3460034700348003490035000
6020.006040.006060.006080.006100.00
6120.006140.006160.006180.006200.00
6220.006240.006260.006280.006300.00
6320.006340.006360.006380.006400.00
6420.006440.006460.006480.006500.00
6520.006540.006560.006580.006600.00
6620.006640.006660.006680.006700.00
6720.006740.006760.006780.006800.00
6820.006840.006860.006880.006900.00
6920.006940.006960.006980.007000.00
3510035200353003540035500
3560035700358003590036000
3610036200363003640036500
3660036700368003690037000
3710037200373003740037500
7020.007040.007060.007080.007100.00
7120.007140.007160.007180.007200.00
7220.007240.007260.007280.007300.00
7320.007340.007360.007380.007400.00
7420.007440.007460.007480.007500.00
Table B – Tax at 20%Tax due on taxable pay from £15,100 to £37,500
Where the exact amount of taxable pay is not shown add together the figures for 2 (or more) entries that make up the amount of taxable pay to the nearest £1 below.
8
Taxable pay
£
Tax
£
730074007500
7600770078007900
3285.003330.003375.00
3420.003465.003510.003555.00
Taxable TaxPay
£ £
2930
3132333435
11.6012.00
12.4012.8013.2013.6014.00
74007500
76007700780079008000
2960.003000.00
3040.003080.003120.003160.003200.00
Taxable pay
£
Tax
£
Tables CHow to use Tables C1 and C2 – English and Northern Irish monthly paid
Use Table D2 on page 11 to find tax due on £7,500.
Then use Table D1 on page 10 for the remainder of £7,700, it’s £33.
You’ll already have used Pay Adjustment Tables A and completed your RT11 up to and including Column 5.
First use Table D1 on page 10 for the nearest round figure below £7,733.00, it’s £7,700.
Table C1Employee paid at monthly rates
Is the total taxable pay to date more than the amount in Column 1 and does not exceed the amount in Column 2?
If Yes, add to the figure in Column 3 the tax at 40% (as shown in Table D1 – higher rate (tax at 40%) on page 10) on the amount by which the total taxable pay to date exceeds the figure in Column 1.
If No, and the total taxable pay to date exceeds the figure in Column 2, use Table C2.
If total taxable pay to date exceeds the figure in Column 4. Add to the figure in Column 5 the tax at 45% (as shown in Table D2 – additional rate (tax at 45%) on page 11) on the amount by which the total taxable pay to date exceeds the figure in Column 4.
Month Column 1
If total taxable pay to date
exceeds£
Column 2
And total taxable
pay to date does not exceed
£
Column 3
Total tax due to date on pay in
Column 1£
1234
5678
9101112
312562509375
12500
15625187502187525000
28125312503437537500
12500250003750050000
625007500087500
100000
112500125000137500150000
625.001250.001875.002500.00
3125.003750.004375.005000.00
5625.006250.006875.007500.00
Tables C – English and Northern Irish monthly paid Page 4 tells you when to use these tables.
Example 5 – Table C1 Example payment is for Month 4
Taxable pay to date from RT11 column 5 £20,233.00
Find tax due at higher rate – 40%
Taxable pay £20,233.00
Minus taxable pay Column 1 £12,500.00
Taxable pay at 40% £7,733.00
Example 6 – Table C2 Example payment is for Month 4
Taxable pay to date from RT11 Column 5 £57,500.00
Find tax due at additional rate – 45%
Taxable pay £57,500.00
Minus taxable pay Column 4 £50,000.00
Taxable pay at 45% £7,500.00
Table C2Employee paid at monthly rates
Higher rate tax due on £7,700 from Table D1 £3,080.00
Plus tax due on £33 from Table D1 £13.20
£3,093.20Add figure from Table C1 Column 3 for Month 4 £2,500.00
Total tax due £5,593.20
Additional rate tax due on £7,500 from Table D2 £3,375.00
Add figure from Table C2 Column 5 for Month 4 £17,500.00
Total tax due £20,875.00
Column 4
If total taxable pay to date
exceeds£
Column 5
Total tax due to date on pay in
Column 4£
12500250003750050000
625007500087500
100000
112500125000137500150000
4375.008750.00
13125.0017500.00
21875.0026250.0030625.0035000.00
39375.0043750.0048125.0052500.00
9
Column 4
If total taxable pay to date
exceeds
£
Column 5
Total tax due to date on pay in
Column 4
£
12500250003750050000
625007500087500
100000
112500125000137500150000
4375.008750.00
13125.0017500.00
21875.0026250.0030625.0035000.00
39375.0043750.0048125.0052500.00
Tables C – English and Northern Irish weekly paidPage 4 tells you when to use these tables.
Table C1Employee paid at weekly rates
Week Column 1 If total
taxable pay to date exceeds
£
Column 2 And total
taxable pay to date does not exceed
£
Column 3 Total tax
due to date on pay in Column 1
£
12345
678910
1112131415
1617181920
2122232425
2627282930
3132333435
3637383940
4142434445
4647484950
5152
7221443216428853606
43275049577064917212
793386549375
1009710818
1153912260129811370214424
1514515866165871730818029
1875019472201932091421635
2235623077237992452025241
2596226683274042812528847
2956830289310103173132452
3317433895346163533736058
3677937500
288557708654
1153914424
1730820193230772596228847
3173134616375004038543270
4615449039519245480857693
6057763462663476923172116
7500077885807708365486539
89424923089519398077
100962
103847106731109616112500115385
118270121154124039126924129808
132693135577138462141347144231
147116150000
144.56288.73432.90577.07721.24
865.411009.981154.151298.321442.49
1586.661730.831875.002019.562163.73
2307.902452.072596.242740.412884.98
3029.153173.323317.493461.663605.83
3750.003894.564038.734182.904327.07
4471.244615.414759.984904.155048.32
5192.495336.665480.835625.005769.56
5913.736057.906202.076346.246490.41
6634.986779.156923.327067.497211.66
7355.837500.00
Is the total taxable pay to date more than the amount in Column 1 and does not exceed the amount in Column 2?
If Yes, add to the figure in Column 3 the tax at 40% (as shown in Table D1 – higher rate (tax at 40%) on page 10) on the amount by which the total taxable pay to date exceeds the figure in Column 1.
If No, and the total taxable pay to date exceeds the figure in Column 2 use Table C2.
Column 4 If total
taxable pay to date exceeds
£
Column 5 Total tax
due to date on pay in Column 4
£
288557708654
1153914424
1730820193230772596228847
3173134616375004038543270
4615449039519245480857693
6057763462663476923172116
7500077885807708365486539
89424923089519398077
100962
103847106731109616112500115385
118270121154124039126924129808
132693135577138462141347144231
147116150000
1009.782019.573028.914038.705048.49
6057.837067.618076.959086.74
10096.53
11105.8712115.6613125.0014134.7815144.57
16153.9117163.7018173.4919182.8320192.61
21201.9522211.7423221.5324230.8725240.66
26250.0027259.7828269.5729278.9130288.70
31298.4932307.8333317.6134326.9535336.74
36346.5337355.8738365.6639375.0040384.78
41394.5742403.9143413.7044423.4945432.83
46442.6147451.9548461.7449471.5350480.87
51490.6652500.00
If total taxable pay to date exceeds the figure in Column 4. Add to the figure in Column 5 the tax at 45% (as shown in Table D2 – additional rate (tax at 45%) on page 11) on the amount by which the total taxable pay to date exceeds the figure in Column 4.
Table C2Employee paid at weekly rates
10
Table D1 – English and Northern Irish higher rate (tax at 40%)Also to be used for tax code D0. Pages 4, 8 and 9 tell you when to use this table.
Where the exact amount of taxable pay is not shown, add together the figures for 2 (or more) entries to make up the amount of taxable pay to the nearest £1 below.
Taxable pay
£
Tax
£
Taxable pay
£
Tax
£
Taxable pay
£
Tax
£
Taxable pay
£
Tax
£
12345
678910
1112131415
1617181920
2122232425
2627282930
3132333435
3637383940
4142434445
4647484950
0.400.801.201.602.00
2.402.803.203.604.00
4.404.805.205.606.00
6.406.807.207.608.00
8.408.809.209.60
10.00
10.4010.8011.2011.6012.00
12.4012.8013.2013.6014.00
14.4014.8015.2015.6016.00
16.4016.8017.2017.6018.00
18.4018.8019.2019.6020.00
5152535455
5657585960
6162636465
6667686970
7172737475
7677787980
8182838485
8687888990
9192939495
96979899
20.4020.8021.2021.6022.00
22.4022.8023.2023.6024.00
24.4024.8025.2025.6026.00
26.4026.8027.2027.6028.00
28.4028.8029.2029.6030.00
30.4030.8031.2031.6032.00
32.4032.8033.2033.6034.00
34.4034.8035.2035.6036.00
36.4036.8037.2037.6038.00
38.4038.8039.2039.60
100200300400500
6007008009001000
11001200130014001500
16001700180019002000
21002200230024002500
26002700280029003000
31003200330034003500
36003700380039004000
41004200430044004500
46004700480049005000
40.0080.00
120.00160.00200.00
240.00280.00320.00360.00400.00
440.00480.00520.00560.00600.00
640.00680.00720.00760.00800.00
840.00880.00920.00960.00
1000.00
1040.001080.001120.001160.001200.00
1240.001280.001320.001360.001400.00
1440.001480.001520.001560.001600.00
1640.001680.001720.001760.001800.00
1840.001880.001920.001960.002000.00
51005200530054005500
56005700580059006000
61006200630064006500
66006700680069007000
71007200730074007500
76007700780079008000
81008200830084008500
86008700880089009000
91009200930094009500
960097009800990010000
2000030000400005000060000
700008000090000100000
2040.002080.002120.002160.002200.00
2240.002280.002320.002360.002400.00
2440.002480.002520.002560.002600.00
2640.002680.002720.002760.002800.00
2840.002880.002920.002960.003000.00
3040.003080.003120.003160.003200.00
3240.003280.003320.003360.003400.00
3440.003480.003520.003560.003600.00
3640.003680.003720.003760.003800.00
3840.003880.003920.003960.004000.00
8000.0012000.0016000.0020000.0024000.00
28000.0032000.0036000.0040000.00
Table D1 – Tax at 40%
11
Table D2 – English and Northern Irish additional rate (tax at 45%)Also to be used for tax code D1. Pages 8 and 9 tell you when to use this table.
Where the exact amount of taxable pay is not shown, add together the figures for 2 (or more) entries to make up the amount of taxable pay to the nearest £1 below.
Taxable pay
£
Tax
£
Taxable pay
£
Tax
£
Taxable pay
£
Tax
£
Taxable pay
£
Tax
£
12345
678910
1112131415
1617181920
2122232425
2627282930
3132333435
3637383940
4142434445
4647484950
0.450.901.351.802.25
2.703.153.604.054.50
4.955.405.856.306.75
7.207.658.108.559.00
9.459.90
10.3510.8011.25
11.7012.1512.6013.0513.50
13.9514.4014.8515.3015.75
16.2016.6517.1017.5518.00
18.4518.9019.3519.8020.25
20.7021.1521.6022.0522.50
5152535455
5657585960
6162636465
6667686970
7172737475
7677787980
8182838485
8687888990
9192939495
96979899
22.9523.4023.8524.3024.75
25.2025.6526.1026.5527.00
27.4527.9028.3528.8029.25
29.7030.1530.6031.0531.50
31.9532.4032.8533.3033.75
34.2034.6535.1035.5536.00
36.4536.9037.3537.8038.25
38.7039.1539.6040.0540.50
40.9541.4041.8542.3042.75
43.2043.6544.1044.55
100200300400500
6007008009001000
11001200130014001500
16001700180019002000
21002200230024002500
26002700280029003000
31003200330034003500
36003700380039004000
41004200430044004500
46004700480049005000
51005200530054005500
5600570058005900
45.0090.00
135.00180.00225.00
270.00315.00360.00405.00450.00
495.00540.00585.00630.00675.00
720.00765.00810.00855.00900.00
945.00990.00
1035.001080.001125.00
1170.001215.001260.001305.001350.00
1395.001440.001485.001530.001575.00
1620.001665.001710.001755.001800.00
1845.001890.001935.001980.002025.00
2070.002115.002160.002205.002250.00
2295.002340.002385.002430.002475.00
2520.002565.002610.002655.00
60006100620063006400
65006600670068006900
70007100720073007400
75007600770078007900
80008100820083008400
85008600870088008900
90009100920093009400
95009600970098009900
1000020000300004000050000
60000700008000090000100000
200000300000400000500000600000
700000800000900000 1000000
2700.002745.002790.002835.002880.00
2925.002970.003015.003060.003105.00
3150.003195.003240.003285.003330.00
3375.003420.003465.003510.003555.00
3600.003645.003690.003735.003780.00
3825.003870.003915.003960.004005.00
4050.004095.004140.004185.004230.00
4275.004320.004365.004410.004455.00
4500.009000.00
13500.0018000.0022500.00
27000.0031500.0036000.0040500.0045000.00
90000.00135000.00180000.00225000.00270000.00
315000.00360000.00405000.00450000.00
Table D2 – Tax at 45%
12
Scottish rate
Scottish monthly paidIf you do your payroll on a monthly basis use this table.
Work out which month the pay is for – there’s a chart on page 3.
Pick the month you need from the Month column in the table. Look at the figure in Column 1.
Month Column 1
1
2
3
4
171
342
513
683
Month Column 1
5
6
7
8
854
1025
1196
1366
Month Column 1
9
10
11
12
1537
1708
1879
2049
Is your employee’s total taxable pay to date less than or equal to the figure in Column 1? If so, use Scottish Table B on page 14.
If your employee’s total taxable pay to date is more than the amount in Column 1, use Scottish Tables C and D on pages 15, 16, 19, 20, 21 and 22.
Scottish weekly paidIf you do your payroll on a weekly basis use this table.
Week Column 1
12345
678910
1112131415
1617181920
Work out which week the pay is for – there‘s a chart on page 3.
Pick the week you need from the Week column in the table. Look at the figure in Column 1.
4079
119158198
237276316355395
434473513552592
631670710749789
Week Column 1
2122232425
2627282930
3132333435
3637383940
828867907946986
10251064110411431183
12221261130113401380
14191458149815371577
Week Column 1
4142434445
4647484950
5152
16161655169517341774
18131852189219311971
20102049
Is your employee’s total taxable pay to date less than or equal to the figure in Column 1? If so, use Scottish Table B on page 14.
If your employee’s total taxable pay to date is more than the amount in Column 1, use Scottish Tables C and D on pages 17, 18, 19, 20, 21 and 22.
13
First use Table B on page 14 for the nearest round figure below £116, it’s £100.
Then use Table B on page 14 for the remainder of £116, it’s £16.
Tax due on £100 from Table B £19.00
Plus tax due on £16 from Table B £3.04
Total tax due £22.04
How to use Scottish Table B – weekly paid
Example 7 – all prefix S codes except SBR and SD prefix codes
Employee’s code is S431LThe pay week is in Week 18
Pay in the week is £85.00
Plus previous pay to date £1,527.00
Total pay to date £1,612.00
Minus Pay Adjustment Tables A figure at Week 18 code S431L £1495.08
Total taxable pay to date £116.92
Rounded down to the nearest pound £116
You’ll already have used Pay Adjustment Tables A and completed your RT11 up to and including Column 5.
Total taxable pay to date
Total tax due to date
100200300400500
6007008009001000
19.0038.0057.0076.0095.00
114.00133.00152.00171.00190.00
Total taxable pay to date
Total tax due to date
1112131415
1617181920
2.092.282.472.662.85
3.043.233.423.613.80
14
Table B – Scottish starter rate (tax at 19%)Pages 12 and 13 tell you when to use this table.
Total taxable pay to date
Total tax due to date
Total taxable pay to date
Total tax due to date
Total taxable pay to date
Total tax due to date
12345
678910
1112131415
1617181920
2122232425
2627282930
3132333435
3637383940
4142434445
4647484950
0.190.380.570.760.95
1.141.331.521.711.90
2.092.282.472.662.85
3.043.233.423.613.80
3.994.184.374.564.75
4.945.135.325.515.70
5.896.086.276.466.65
6.847.037.227.417.60
7.797.988.178.368.55
8.748.939.129.319.50
5152535455
5657585960
6162636465
6667686970
7172737475
7677787980
8182838485
8687888990
9192939495
96979899100
9.699.88
10.0710.2610.45
10.6410.8311.0211.2111.40
11.5911.7811.9712.1612.35
12.5412.7312.9213.1113.30
13.4913.6813.8714.0614.25
14.4414.6314.8215.0115.20
15.3915.5815.7715.9616.15
16.3416.5316.7216.9117.10
17.2917.4817.6717.8618.05
18.2418.4318.6218.8119.00
200300400500600
70080090010001100
12001300140015001600
17001800190020002049
38.0057.0076.0095.00
114.00
133.00152.00171.00190.00209.00
228.00247.00266.00285.00304.00
323.00342.00361.00380.00389.31
Table B – Tax at 19%Tax due on taxable pay from £1 to £2,049
Where the exact amount of taxable pay is not shown add together the figures for 2 (or more) entries that make up the amount of taxable pay to the nearest £1 below.
15
Table C1Employee paid at monthly rates
Tables CHow to use Tables C – Scottish monthly paid You’ll already have used Pay Adjustment Tables A and completed your RT11 up to and including Column 5.
Taxable pay
£
Tax
£71007200730074007500
76007700
3266.003312.003358.003404.003450.00
3496.003542.00
Taxable pay
£
Tax
£
678910
1112
1.201.401.601.802.00
2.202.40
Taxable pay
£
Tax
£
26002700280029003000
3100
520.00540.00560.00580.00600.00
620.00
Basic rate tax due on £2,800 from Table D1 £560.00
Plus tax due on £10 from Table D1 £2.00
£562.00Add figure from Table C1 Column 3 for Month 4 £129.77
Total tax due £691.77
Top rate tax due on £7,500 from Table D4 £3,450.00
Add figure from Table C4 Column 11 for Month 4 £18,389.69
Total tax due £21,839.69
Use Table D4 on page 22 to find tax due on £7,500.
Then use Table D1 on page 19 for the remainder of £2,810, it’s £10.
First use Table D1 on page 19 for the nearest round figure below £2,810.00, it’s £2,800.
Page 12 tells you when to use these tables.
Tables C – Scottish monthly paid
Example 8 – Table C1 Example payment is for Month 4
Taxable pay to date from RT11 Column 5 £3,493.00
Find tax due at basic rate – 20%
Taxable pay £3,493.00
Minus taxable pay Column 1 £683.00
Taxable pay at 20% £2,810.00
Example 9 – Table C4 Example payment is for Month 4
Taxable pay to date from RT11 Column 5 £57,500.00
Find tax due at top rate – 46%
Taxable pay £57,500.00
Minus taxable pay Column 10 £50,000.00
Taxable pay at 46% £7,500.00
Is the total taxable pay to date more than the amount in Column 1 and does not exceed the amount in Column 2?
If Yes, add to the figure in Column 3 the tax at 20% (as shown in Table D1 – basic rate (tax at 20%) on page 19) on the amount by which the total taxable pay to date exceeds the figure in Column 1.
If No, and the total taxable pay to date exceeds the figure in Column 2, use Table C2.
Month Column 1
If total taxable pay to date
exceeds
£
Column 2
And total taxable pay to date
does not exceed
£
Column 3
Total tax due to date on pay in
Column 1
£
1
2
3
4
5
6
171
342
513
683
854
1025
1037
2074
3111
4148
5185
6222
32.49
64.98
97.47
129.77
162.26
194.75
Month Column 1
If total taxable pay to date
exceeds
£
Column 2
And total taxable pay to date
does not exceed
£
Column 3
Total tax due to date on pay in
Column 1
£
7
8
9
10
11
12
1196
1366
1537
1708
1879
2049
7259
8296
9333
10370
11407
12444
227.24
259.54
292.03
324.52
357.01
389.31
16
Tables C – Scottish monthly paid continued
Pages 12 and 15 tell you when to use these tables.
Table C2Employee paid at monthly rates
Table C3Employee paid at monthly rates
Is the total taxable pay to date more than the amount in Column 4 and does not exceed the amount in Column 5?
If Yes, add to the figure in Column 6 the tax at 21% (as shown in Table D2 – intermediate rate (tax at 21%) on page 20) on the amount by which the total taxable pay to date exceeds the figure in Column 4.
If No, and the total taxable pay to date exceeds the figure in Column 5, use Table C3.
Month Column 4
If total taxable pay to date
exceeds
£
Column 5
And total taxable pay to date
does not exceed
£
Column 6
Total tax due to date on pay in
Column 4
£
1
2
3
4
5
6
1037
2074
3111
4148
5185
6222
2578
5155
7733
10310
12888
15465
205.69
411.38
617.07
822.77
1028.46
1234.15
Month Column 4
If total taxable pay to date
exceeds
£
Column 5
And total taxable pay to date
does not exceed
£
Column 6
Total tax due to date on pay in
Column 4
£
7
8
9
10
11
12
7259
8296
9333
10370
11407
12444
18043
20620
23198
25775
28353
30930
1439.84
1645.54
1851.23
2056.92
2262.61
2468.31
Is the total taxable pay to date more than the amount in Column 7 and does not exceed the amount in Column 8?
If Yes, add to the figure in Column 9 the tax at 41% (as shown in Table D3 – higher rate (tax at 41%) on page 21) on the amount by which the total taxable pay to date exceeds the figure in Column 7.
If No, and the total taxable pay to date exceeds the figure in Column 8, use Table C4.
Month Column 7
If total taxable pay to date
exceeds
£
Column 8
And total taxable pay to date
does not exceed
£
Column 9
Total tax due to date on pay in
Column 7
£
1
2
3
4
5
6
2578
5155
7733
10310
12888
15465
12500
25000
37500
50000
62500
75000
529.40
1058.39
1587.79
2116.79
2646.19
3175.18
Month Column 7
If total taxable pay to date
exceeds
£
Column 8
And total taxable pay to date
does not exceed
£
Column 9
Total tax due to date on pay in
Column 7
£
7
8
9
10
11
12
18043
20620
23198
25775
28353
30930
87500
100000
112500
125000
137500
150000
3704.58
4233.58
4762.98
5291.97
5821.37
6350.37
Table C4Employee paid at monthly rates
If total taxable pay to date exceeds the figure in Column 10.
Add to the figure in Column 11 the tax at 46% (as shown in Table D4 – top rate (tax at 46%) on page 22) on the amount by which the total taxable pay to date exceeds the figure in Column 10.
Month Column 10
If total taxable pay
to date exceeds
£
Column 11
Total tax due to date on pay in
Column 10
£
1
2
3
4
5
6
12500
25000
37500
50000
62500
75000
4597.42
9194.84
13792.26
18389.69
22987.11
27584.53
Month Column 10
If total taxable pay
to date exceeds
£
Column 11
Total tax due to date on pay in
Column 10
£
7
8
9
10
11
12
87500
100000
112500
125000
137500
150000
32181.95
36779.38
41376.80
45974.22
50571.64
55169.07
17
Tables C – Scottish weekly paidPage 12 tells you when to use these tables.
Table C1Employee paid at weekly rates
Week Column 1 If total taxable pay to date
exceeds£
Column 2 And total
taxable pay to date
does not exceed
£
Column 3 Total tax due to date on pay in
Column 1£
12345
678910
1112 131415
1617181920
2122232425
2627282930
3132333435
3637383940
4142434445
4647484950
5152
4079
119158198
237276316355395
434473513552592
631670710749789
828867907946986
10251064110411431183
12221261130113401380
14191458149815371577
16161655169517341774
18131852189219311971
20102049
240479718958
1197
14361676191521542394
26332872311133513590
38294069430845474787
50265265550557445983
62226462670169407180
74197658789881378376
86168855909493339573
981210051102911053010769
1100911248114871172711966
1220512444
7.6015.0122.6130.0237.63
45.0352.4460.0467.4575.06
82.4689.8797.47
104.88112.48
119.89127.30134.90142.31149.91
157.32164.73172.33179.74187.34
194.75202.16209.76217.17224.77
232.18239.59247.19254.60262.20
269.61277.02284.62292.03299.63
307.04314.45322.05329.46337.06
344.47351.88359.48366.89374.49
381.90389.31
Is the total taxable pay to date more than the amount in Column 1 and does not exceed the amount in Column 2?
If Yes, add to the figure in Column 3 the tax at 20% (as shown in Table D1 – basic rate (tax at 20%) on page 19) on the amount by which the total taxable pay to date exceeds the figure in Column 1.
If No, and the total taxable pay to date exceeds the figure in Column 2 use Table C2.
Table C2Employee paid at weekly rates
Week Column 4 If total taxable pay to date
exceeds£
Column 5 And total
taxable pay to date
does not exceed
£
Column 6 Total tax due to date on pay in
Column 4£
12345
678910
1112 131415
1617181920
2122232425
2627282930
3132333435
3637383940
4142434445
4647484950
5152
240479718958
1197
14361676191521542394
26332872311133513590
38294069430845474787
50265265550557445983
62226462670169407180
74197658789881378376
86168855909493339573
981210051102911053010769
1100911248114871172711966
1220512444
5951190178523802975
35694164475953545949
65437138773383288923
951710112107071130211897
1249113086136811427614871
1546516060166551725017845
1844019034196292022420819
2141422008226032319823793
2438824982255772617226767
2736227956285512914629741
3033630930
47.6195.01
142.41190.03237.43
284.83332.45379.85427.25474.86
522.27569.67617.07664.69712.09
759.49807.10854.51901.91949.52
996.931044.331091.941139.341186.75
1234.151281.761329.171376.571424.18
1471.581518.991566.601614.001661.41
1709.021756.421803.831851.231898.84
1946.241993.652041.262088.662136.07
2183.682231.082278.482326.102373.50
2420.902468.31
Is the total taxable pay to date more than the amount in Column 4 and does not exceed the amount in Column 5?
If Yes, add to the figure in Column 6 the tax at 21% (as shown in Table D2 – intermediate rate (tax at 21%) on page 20) on the amount by which the total taxable pay to date exceeds the figure in Column 4.
If No, and the total taxable pay to date exceeds the figure in Column 5 use Table C3.
18
Tables C – Scottish weekly paid continued
Pages 12 and 17 tell you when to use these tables.
Table C3Employee paid at weekly rates
Week Column 7 If total taxable pay to date
exceeds£
Column 8 And total
taxable pay to date
does not exceed
£
Column 9 Total tax due to date on pay in
Column 7£
12345
678910
1112 131415
1617181920
2122232425
2627282930
3132333435
3637383940
4142434445
4647484950
5152
5951190178523802975
35694164475953545949
65437138773383288923
951710112107071130211897
1249113086136811427614871
1546516060166551725017845
1844019034196292022420819
2141422008226032319823793
2438824982255772617226767
2736227956285512914629741
3033630930
288557708654
1153914424
1730820193230772596228847
3173134616375004038543270
4615449039519245480857693
6057763462663476923172116
7500077885807708365486539
89424923089519398077
100962
103847106731109616112500115385
118270121154124039126924129808
132693135577138462141347144231
147116150000
122.20244.40366.60488.80611.00
732.79854.99977.20
1099.401221.60
1343.391465.591587.791709.991832.20
1953.992076.192198.392320.592442.79
2564.582686.792808.992931.193053.39
3175.183297.383419.583541.783663.99
3786.193907.984030.184152.384274.58
4396.784518.584640.784762.984885.18
5007.385129.175251.375373.575495.78
5617.985739.775861.975984.176106.37
6228.576350.37
Is the total taxable pay to date more than the amount in Column 7 and does not exceed the amount in Column 8?
If Yes, add to the figure in Column 9 the tax at 41% (as shown in Table D3 – higher rate (tax at 41%) on page 21 on the amount by which the total taxable pay to date exceeds the figure in Column 7.
If No, and the total taxable pay to date exceeds the figure in Column 8 use Table C4.
Table C4Employee paid at weekly rates
Week Column 10 If total taxable pay to date
exceeds£
Column 11 Total tax due to date on pay in
Column 10£
12345
678910
1112 131415
1617181920
2122232425
2627282930
3132333435
3637383940
4142434445
4647484950
5152
288557708654
1153914424
1730820193230772596228847
3173134616375004038543270
4615449039519245480857693
6057763462663476923172116
7500077885807708365486539
89424923089519398077
100962
103847106731109616112500115385
118270121154124039126924129808
132693135577138462141347144231
147116150000
1061.122122.243182.904244.025305.14
6365.807426.928487.589548.70
10609.82
11670.4812731.6013792.2614853.3815914.50
16975.1618036.2919097.4120158.0721219.19
22279.8523340.9724402.0925462.7526523.87
27584.5328645.6529706.7730767.4331828.55
32889.6733950.3335011.4536072.1237133.24
38194.3639255.0240316.1441376.8042437.92
43499.0444559.7045620.8246681.9447742.60
48803.7249864.3850925.5051986.6253047.28
54108.4055169.07
If total taxable pay to date exceeds the figure in Column 10. Add to the figure in Column 11 the tax at 46% (as shown in Table D4 – top rate (tax at 46%) on page 22) on the amount by which the total taxable pay to date exceeds the figure in Column 10.
19
Table D1 – Scottish basic rate (tax at 20%)Also to be used for tax code SBR. Pages 2 and 12 tell you when to use this table.
Table D1 – Tax at 20%Where the exact amount of taxable pay is not shown, add together the figures for 2 (or more) entries to make up the amount of taxable pay to the nearest £1 below.
Taxable pay
£
Tax
£
Taxable pay
£
Tax
£
Taxable pay
£
Tax
£
Taxable pay
£
Tax
£
12345
678910
1112131415
1617181920
2122232425
2627282930
3132333435
3637383940
4142434445
4647484950
0.200.400.600.801.00
1.201.401.601.802.00
2.202.402.602.803.00
3.203.403.603.804.00
4.204.404.604.805.00
5.205.405.605.806.00
6.206.406.606.807.00
7.207.407.607.808.00
8.208.408.608.809.00
9.209.409.609.80
10.00
5152535455
5657585960
6162636465
6667686970
7172737475
7677787980
8182838485
8687888990
9192939495
96979899
10.2010.4010.6010.8011.00
11.2011.4011.6011.8012.00
12.2012.4012.6012.8013.00
13.2013.4013.6013.8014.00
14.2014.4014.6014.8015.00
15.2015.4015.6015.8016.00
16.2016.4016.6016.8017.00
17.2017.4017.6017.8018.00
18.2018.4018.6018.8019.00
19.2019.4019.6019.80
100200300400500
6007008009001000
11001200130014001500
16001700180019002000
21002200230024002500
26002700280029003000
31003200330034003500
36003700380039004000
41004200430044004500
46004700480049005000
20.0040.0060.0080.00
100.00
120.00140.00160.00180.00200.00
220.00240.00260.00280.00300.00
320.00340.00360.00380.00400.00
420.00440.00460.00480.00500.00
520.00540.00560.00580.00600.00
620.00640.00660.00680.00700.00
720.00740.00760.00780.00800.00
820.00840.00860.00880.00900.00
920.00940.00960.00980.00
1000.00
51005200530054005500
56005700580059006000
61006200630064006500
66006700680069007000
71007200730074007500
76007700780079008000
81008200830084008500
86008700880089009000
91009200930094009500
960097009800990010000
2000030000400005000060000
700008000090000100000
1020.001040.001060.001080.001100.00
1120.001140.001160.001180.001200.00
1220.001240.001260.001280.001300.00
1320.001340.001360.001380.001400.00
1420.001440.001460.001480.001500.00
1520.001540.001560.001580.001600.00
1620.001640.001660.001680.001700.00
1720.001740.001760.001780.001800.00
1820.001840.001860.001880.001900.00
1920.001940.001960.001980.002000.00
4000.006000.008000.00
10000.0012000.00
14000.0016000.0018000.0020000.00
20
Table D2 – Scottish intermediate rate (tax at 21%)Also to be used for tax code SD0. Pages 16 and 17 tell you when to use this table.
Table D2 – Tax at 21%Where the exact amount of taxable pay is not shown, add together the figures for 2 (or more) entries to make up the amount of taxable pay to the nearest £1 below.
Taxable pay
£
Tax
£
Taxable pay
£
Tax
£
Taxable pay
£
Tax
£
Taxable pay
£
Tax
£
12345
678910
1112131415
1617181920
2122232425
2627282930
3132333435
3637383940
4142434445
4647484950
0.210.420.630.841.05
1.261.471.681.892.10
2.312.522.732.943.15
3.363.573.783.994.20
4.414.624.835.045.25
5.465.675.886.096.30
6.516.726.937.147.35
7.567.777.988.198.40
8.618.829.039.249.45
9.669.87
10.0810.2910.50
5152535455
5657585960
6162636465
6667686970
7172737475
7677787980
8182838485
8687888990
9192939495
96979899
10.7110.9211.1311.3411.55
11.7611.9712.1812.3912.60
12.8113.0213.2313.4413.65
13.8614.0714.2814.4914.70
14.9115.1215.3315.5415.75
15.9616.1716.3816.5916.80
17.0117.2217.4317.6417.85
18.0618.2718.4818.6918.90
19.1119.3219.5319.7419.95
20.1620.3720.5820.79
100200300400500
6007008009001000
11001200130014001500
16001700180019002000
21002200230024002500
26002700280029003000
31003200330034003500
36003700380039004000
41004200430044004500
46004700480049005000
21.0042.0063.0084.00
105.00
126.00147.00168.00189.00210.00
231.00252.00273.00294.00315.00
336.00357.00378.00399.00420.00
441.00462.00483.00504.00525.00
546.00567.00588.00609.00630.00
651.00672.00693.00714.00735.00
756.00777.00798.00819.00840.00
861.00882.00903.00924.00945.00
966.00987.00
1008.001029.001050.00
51005200530054005500
56005700580059006000
61006200630064006500
66006700680069007000
71007200730074007500
76007700780079008000
81008200830084008500
86008700880089009000
91009200930094009500
960097009800990010000
2000030000400005000060000
700008000090000100000
1071.001092.001113.001134.001155.00
1176.001197.001218.001239.001260.00
1281.001302.001323.001344.001365.00
1386.001407.001428.001449.001470.00
1491.001512.001533.001554.001575.00
1596.001617.001638.001659.001680.00
1701.001722.001743.001764.001785.00
1806.001827.001848.001869.001890.00
1911.001932.001953.001974.001995.00
2016.002037.002058.002079.002100.00
4200.006300.008400.00
10500.0012600.00
14700.0016800.0018900.0021000.00
21
Table D3 – Scottish higher rate (tax at 41%)Also to be used for tax code SD1. Pages 16 and 18 tell you when to use this table.
Table D3 – Tax at 41%Where the exact amount of taxable pay is not shown, add together the figures for 2 (or more) entries to make up the amount of taxable pay to the nearest £1 below.
Taxable pay
£
Tax
£
Taxable pay
£
Tax
£
Taxable pay
£
Tax
£
Taxable pay
£
Tax
£
12345
678910
1112131415
1617181920
2122232425
2627282930
3132333435
3637383940
4142434445
4647484950
0.410.821.231.642.05
2.462.873.283.694.10
4.514.925.335.746.15
6.566.977.387.798.20
8.619.029.439.84
10.25
10.6611.0711.4811.8912.30
12.7113.1213.5313.9414.35
14.7615.1715.5815.9916.40
16.8117.2217.6318.0418.45
18.8619.2719.6820.0920.50
5152535455
5657585960
6162636465
6667686970
7172737475
7677787980
8182838485
8687888990
9192939495
96979899
20.9121.3221.7322.1422.55
22.9623.3723.7824.1924.60
25.0125.4225.8326.2426.65
27.0627.4727.8828.2928.70
29.1129.5229.9330.3430.75
31.1631.5731.9832.3932.80
33.2133.6234.0334.4434.85
35.2635.6736.0836.4936.90
37.3137.7238.1338.5438.95
39.3639.7740.1840.59
100200300400500
6007008009001000
11001200130014001500
16001700180019002000
21002200230024002500
26002700280029003000
31003200330034003500
36003700380039004000
41004200430044004500
46004700480049005000
41.0082.00
123.00164.00205.00
246.00287.00328.00369.00410.00
451.00492.00533.00574.00615.00
656.00697.00738.00779.00820.00
861.00902.00943.00984.00
1025.00
1066.001107.001148.001189.001230.00
1271.001312.001353.001394.001435.00
1476.001517.001558.001599.001640.00
1681.001722.001763.001804.001845.00
1886.001927.001968.002009.002050.00
51005200530054005500
56005700580059006000
61006200630064006500
66006700680069007000
71007200730074007500
76007700780079008000
81008200830084008500
86008700880089009000
91009200930094009500
960097009800990010000
2000030000400005000060000
700008000090000100000
2091.002132.002173.002214.002255.00
2296.002337.002378.002419.002460.00
2501.002542.002583.002624.002665.00
2706.002747.002788.002829.002870.00
2911.002952.002993.003034.003075.00
3116.003157.003198.003239.003280.00
3321.003362.003403.003444.003485.00
3526.003567.003608.003649.003690.00
3731.003772.003813.003854.003895.00
3936.003977.004018.004059.004100.00
8200.0012300.0016400.0020500.0024600.00
28700.0032800.0036900.0041000.00
22
Table D4 – Scottish top rate (tax at 46%)Also to be used for tax code SD2. Pages 16 and 18 tell you when to use this table.
Table D4 – Tax at 46%Where the exact amount of taxable pay is not shown, add together the figures for 2 (or more) entries to make up the amount of taxable pay to the nearest £1 below.
Taxable pay
£
Tax
£
Taxable pay
£
Tax
£
Taxable pay
£
Tax
£
Taxable pay
£
Tax
£
12345
678910
1112131415
1617181920
2122232425
2627282930
3132333435
3637383940
4142434445
4647484950
0.460.921.381.842.30
2.763.223.684.144.60
5.065.525.986.446.90
7.367.828.288.749.20
9.6610.1210.5811.0411.50
11.9612.4212.8813.3413.80
14.2614.7215.1815.6416.10
16.5617.0217.4817.9418.40
18.8619.3219.7820.2420.70
21.1621.6222.0822.5423.00
5152535455
5657585960
6162636465
6667686970
7172737475
7677787980
8182838485
8687888990
9192939495
96979899
23.4623.9224.3824.8425.30
25.7626.2226.6827.1427.60
28.0628.5228.9829.4429.90
30.3630.8231.2831.7432.20
32.6633.1233.5834.0434.50
34.9635.4235.8836.3436.80
37.2637.7238.1838.6439.10
39.5640.0240.4840.9441.40
41.8642.3242.7843.2443.70
44.1644.6245.0845.54
100200300400500
6007008009001000
11001200130014001500
16001700180019002000
21002200230024002500
26002700280029003000
31003200330034003500
36003700380039004000
41004200430044004500
46004700480049005000
51005200530054005500
5600570058005900
46.0092.00
138.00184.00230.00
276.00322.00368.00414.00460.00
506.00552.00598.00644.00690.00
736.00782.00828.00874.00920.00
966.001012.001058.001104.001150.00
1196.001242.001288.001334.001380.00
1426.001472.001518.001564.001610.00
1656.001702.001748.001794.001840.00
1886.001932.001978.002024.002070.00
2116.002162.002208.002254.002300.00
2346.002392.002438.002484.002530.00
2576.002622.002668.002714.00
60006100620063006400
65006600670068006900
70007100720073007400
75007600770078007900
80008100820083008400
85008600870088008900
90009100920093009400
95009600970098009900
1000020000300004000050000
60000700008000090000100000
200000300000400000500000600000
700000800000900000 1000000
2760.002806.002852.002898.002944.00
2990.003036.003082.003128.003174.00
3220.003266.003312.003358.003404.00
3450.003496.003542.003588.003634.00
3680.003726.003772.003818.003864.00
3910.003956.004002.004048.004094.00
4140.004186.004232.004278.004324.00
4370.004416.004462.004508.004554.00
4600.009200.00
13800.0018400.0023000.00
27600.0032200.0036800.0041400.0046000.00
92000.00138000.00184000.00230000.00276000.00
322000.00368000.00414000.00460000.00
23
Welsh rate
Welsh monthly paidIf you do your payroll on a monthly basis use this table.
Work out which month the pay is for – there’s a chart on page 3.
Pick the month you need from the Month column in the table. Look at the figure in Column 1.
Month Column 1
1
2
3
4
3125
6250
9375
12500
Month Column 1
5
6
7
8
15625
18750
21875
25000
Month Column 1
9
10
11
12
28125
31250
34375
37500
Is your employee’s total taxable pay to date less than or equal to the figure in Column 1? If so, use Welsh Table B on pages 25 and 26.
If your employee’s total taxable pay to date is more than the amount in Column 1, use Welsh Tables C and D on pages 27, 29 and 30.
Welsh weekly paidIf you do your payroll on a weekly basis use this table.
Week Column 1
12345
678910
1112131415
1617181920
Work out which week the pay is for – there’s a chart on page 3.
Pick the week you need from the Week column in the table. Look at the figure in Column 1.
7221443216428853606
43275049577064917212
793386549375
1009710818
1153912260129811370214424
Week Column 1
2122232425
2627282930
3132333435
3637383940
1514515866165871730818029
1875019472201932091421635
2235623077237992452025241
2596226683274042812528847
Week Column 1
4142434445
4647484950
5152
2956830289310103173132452
3317433895346163533736058
3677937500
Is your employee’s total taxable pay to date less than or equal to the figure in Column 1? If so, use Welsh Table B on pages 25 and 26.
If your employee’s total taxable pay to date is more than the amount in Column 1, use Welsh Tables C and D on pages 28, 29 and 30.
24
Total taxable pay to date
Total tax due to date
8009001000
11001200130014001500
1600
160.00180.00200.00
220.00240.00260.00280.00300.00
320.00
Example 11 – code CBR only
Employee’s code is CBRThe pay week is in Week 11
Pay in the week is £140.00
Plus previous pay to date £1,360.00
Total pay to date £1,500.00
You do not need to use the Pay Adjustment Tables A for code CBR. Therefore, tax is due on the whole of the pay for this month.
Total taxable pay to date £1,500.00
Rounded down to the nearest pound £1,500
Take the RT11 Column 5 figure, for example, £1,500 and either:• use Table B on pages 25 and 26• multiply by 0.20 (20%)
£1,500 x 0.20 = £300.00
First use Table B on pages 25 and 26 for the nearest round figure below £1,116, it’s £1,100.
Then use Table B on pages 25 and 26 for the remainder of £1,116, it’s £16.
Tax due on £1,100 from Table B £220.00
Plus tax due on £16 from Table B £3.20
Total tax due £223.20
How to use Welsh Table B – weekly paid
Example 10 – all prefix C codes except CBR and CD prefix codes
Employee’s code is C431LThe pay week is in Week 11
Pay in the week is £203.00
Plus previous pay to date £1,827.00
Total pay to date £2,030.00
Minus Pay Adjustment Tables A figure at Week 11 code C431L £913.66
Total taxable pay to date £1,116.34
Rounded down to the nearest pound £1,116
You’ll already have used Pay Adjustment Tables A and completed your RT11 up to and including Column 5.
Total taxable pay to date
Total tax due to date
1415
1617181920
2.803.00
3.203.403.603.804.00
21 4.2022 4.40
Total taxable pay to date
Total tax due to date
1200130014001500
160017001800
240.00260.00280.00300.00
320.00340.00360.00
19002000
380.00400.00
25
Table B – Welsh basic rate (tax at 20%)Pages 2, 23 and 24 tell you when to use this table.
Total taxable pay to date
Total tax due to date
Total taxable pay to date
Total tax due to date
Total taxable pay to date
Total tax due to date
Total taxable pay to date
Total tax due to date
Total taxable pay to date
Total tax due to date
12345
678910
1112131415
1617181920
2122232425
2627282930
3132333435
3637383940
4142434445
4647484950
0.200.400.600.801.00
1.201.401.601.802.00
2.202.402.602.803.00
3.203.403.603.804.00
4.204.404.604.805.00
5.205.405.605.806.00
6.206.406.606.807.00
7.207.407.607.808.00
8.208.408.608.809.00
9.209.409.609.80
10.00
5152535455
5657585960
6162636465
6667686970
7172737475
7677787980
8182838485
8687888990
9192939495
96979899
10.2010.4010.6010.8011.00
11.2011.4011.6011.8012.00
12.2012.4012.6012.8013.00
13.2013.4013.6013.8014.00
14.2014.4014.6014.8015.00
15.2015.4015.6015.8016.00
16.2016.4016.6016.8017.00
17.2017.4017.6017.8018.00
18.2018.4018.6018.8019.00
19.2019.4019.6019.80
100200300400500
6007008009001000
11001200130014001500
16001700180019002000
21002200230024002500
26002700280029003000
31003200330034003500
36003700380039004000
41004200430044004500
46004700480049005000
20.0040.0060.0080.00
100.00
120.00140.00160.00180.00200.00
220.00240.00260.00280.00300.00
320.00340.00360.00380.00400.00
420.00440.00460.00480.00500.00
520.00540.00560.00580.00600.00
620.00640.00660.00680.00700.00
720.00740.00760.00780.00800.00
820.00840.00860.00880.00900.00
920.00940.00960.00980.00
1000.00
51005200530054005500
56005700580059006000
61006200630064006500
66006700680069007000
71007200730074007500
76007700780079008000
81008200830084008500
86008700880089009000
91009200930094009500
960097009800990010000
1020.001040.001060.001080.001100.00
1120.001140.001160.001180.001200.00
1220.001240.001260.001280.001300.00
1320.001340.001360.001380.001400.00
1420.001440.001460.001480.001500.00
1520.001540.001560.001580.001600.00
1620.001640.001660.001680.001700.00
1720.001740.001760.001780.001800.00
1820.001840.001860.001880.001900.00
1920.001940.001960.001980.002000.00
1010010200103001040010500
1060010700108001090011000
1110011200113001140011500
1160011700118001190012000
1210012200123001240012500
1260012700128001290013000
1310013200133001340013500
1360013700138001390014000
1410014200143001440014500
1460014700148001490015000
2020.002040.002060.002080.002100.00
2120.002140.002160.002180.002200.00
2220.002240.002260.002280.002300.00
2320.002340.002360.002380.002400.00
2420.002440.002460.002480.002500.00
2520.002540.002560.002580.002600.00
2620.002640.002660.002680.002700.00
2720.002740.002760.002780.002800.00
2820.002840.002860.002880.002900.00
2920.002940.002960.002980.003000.00
Table B – Tax at 20%Tax due on taxable pay from £1 to £15,000
26
Table B – Welsh basic rate (tax at 20%) continued
Pages 2, 23 and 24 tell you when to use this table.
Total taxable pay to date
Total tax due to date
Total taxable pay to date
Total tax due to date
Total taxable pay to date
Total tax due to date
Total taxable pay to date
Total tax due to date
Total taxable pay to date
Total tax due to date
1510015200153001540015500
1560015700158001590016000
1610016200163001640016500
1660016700168001690017000
1710017200173001740017500
1760017700178001790018000
1810018200183001840018500
1860018700188001890019000
1910019200193001940019500
1960019700198001990020000
3020.003040.003060.003080.003100.00
3120.003140.003160.003180.003200.00
3220.003240.003260.003280.003300.00
3320.003340.003360.003380.003400.00
3420.003440.003460.003480.003500.00
3520.003540.003560.003580.003600.00
3620.003640.003660.003680.003700.00
3720.003740.003760.003780.003800.00
3820.003840.003860.003880.003900.00
3920.003940.003960.003980.004000.00
2010020200203002040020500
2060020700208002090021000
2110021200213002140021500
2160021700218002190022000
2210022200223002240022500
2260022700228002290023000
2310023200233002340023500
2360023700238002390024000
2410024200243002440024500
2460024700248002490025000
4020.004040.004060.004080.004100.00
4120.004140.004160.004180.004200.00
4220.004240.004260.004280.004300.00
4320.004340.004360.004380.004400.00
4420.004440.004460.004480.004500.00
4520.004540.004560.004580.004600.00
4620.004640.004660.004680.004700.00
4720.004740.004760.004780.004800.00
4820.004840.004860.004880.004900.00
4920.004940.004960.004980.005000.00
2510025200253002540025500
2560025700258002590026000
2610026200263002640026500
2660026700268002690027000
2710027200273002740027500
2760027700278002790028000
2810028200283002840028500
2860028700288002890029000
2910029200293002940029500
2960029700298002990030000
5020.005040.005060.005080.005100.00
5120.005140.005160.005180.005200.00
5220.005240.005260.005280.005300.00
5320.005340.005360.005380.005400.00
5420.005440.005460.005480.005500.00
5520.005540.005560.005580.005600.00
5620.005640.005660.005680.005700.00
5720.005740.005760.005780.005800.00
5820.005840.005860.005880.005900.00
5920.005940.005960.005980.006000.00
3010030200303003040030500
3060030700308003090031000
3110031200313003140031500
3160031700318003190032000
3210032200323003240032500
3260032700328003290033000
3310033200333003340033500
3360033700338003390034000
3410034200343003440034500
3460034700348003490035000
6020.006040.006060.006080.006100.00
6120.006140.006160.006180.006200.00
6220.006240.006260.006280.006300.00
6320.006340.006360.006380.006400.00
6420.006440.006460.006480.006500.00
6520.006540.006560.006580.006600.00
6620.006640.006660.006680.006700.00
6720.006740.006760.006780.006800.00
6820.006840.006860.006880.006900.00
6920.006940.006960.006980.007000.00
3510035200353003540035500
3560035700358003590036000
3610036200363003640036500
3660036700368003690037000
3710037200373003740037500
7020.007040.007060.007080.007100.00
7120.007140.007160.007180.007200.00
7220.007240.007260.007280.007300.00
7320.007340.007360.007380.007400.00
7420.007440.007460.007480.007500.00
Table B – Tax at 20%Tax due on taxable pay from £15,100 to £37,500
Where the exact amount of taxable pay is not shown add together the figures for 2 (or more) entries that make up the amount of taxable pay to the nearest £1 below.
27
Taxable pay
£
Tax
£
730074007500
7600770078007900
3285.003330.003375.00
3420.003465.003510.003555.00
Taxable TaxPay
£ £
2930
3132333435
11.6012.00
12.4012.8013.2013.6014.00
74007500
76007700780079008000
2960.003000.00
3040.003080.003120.003160.003200.00
Taxable pay
£
Tax
£
Higher rate tax due on £7,700 from Table D1 £3,080.00
Plus tax due on £33 from Table D1 £13.20
£3,093.20Add figure from Table C1 Column 3 for Month 4 £2,500.00
Total tax due £5,593.20
Tables CHow to use Tables C – Welsh monthly paid
Additional rate tax due on £7,500 from Table D2 £3,375.00
Add figure from Table C2 Column 5 for Month 4 £17,500.00
Total tax due £20,875.00
Use Table D2 on page 30 to find tax due on £7,500.
Then use Table D1 on page 29 for the remainder of £7,700, it’s £33.
You’ll already have used Pay Adjustment Tables A and completed your RT11 up to and including Column 5.
First use Table D1 on page 29 for the nearest round figure below £7,733.00, it’s £7,700.
Table C1Employee paid at monthly rates
Is the total taxable pay to date more than the amount in Column 1 and does not exceed the amount in Column 2?
If Yes, add to the figure in Column 3 the tax at 40% (as shown in Table D1 – higher rate (tax at 40%) on page 29) on the amount by which the total taxable pay to date exceeds the figure in Column 1.
If No, and the total taxable pay to date exceeds the figure in Column 2, use Table C2.
If total taxable pay to date exceeds the figure in Column 4. Add to the figure in Column 5 the tax at 45% (as shown in Table D2 – additional rate (tax at 45%) on page 30) on the amount by which the total taxable pay to date exceeds the figure in Column 4.
Tables C – Welsh monthly paid Page 23 tells you when to use these tables.
Example 12 – Table C1 Example payment is for Month 4
Taxable pay to date from RT11 column 5 £20,233.00
Find tax due at higher rate – 40%
Taxable pay £20,233.00
Minus taxable pay Column 1 £12,500.00
Taxable pay at 40% £7,733.00
Example 13 – Table C2 Example payment is for Month 4
Taxable pay to date from RT11 Column 5 £57,500.00
Find tax due at additional rate – 45%
Taxable pay £57,500.00
Minus taxable pay Column 4 £50,000.00
Taxable pay at 45% £7,500.00
Table C2Employee paid at monthly rates
Month Column 1
If total taxable pay to date
exceeds£
Column 2
And total taxable
pay to date does not exceed
£
Column 3
Total tax due to date on pay in
Column 1£
1234
5678
9101112
312562509375
12500
15625187502187525000
28125312503437537500
12500250003750050000
625007500087500
100000
112500125000137500150000
625.001250.001875.002500.00
3125.003750.004375.005000.00
5625.006250.006875.007500.00
Column 4
If total taxable pay to date
exceeds£
Column 5
Total tax due to date on pay in
Column 4£
12500250003750050000
625007500087500
100000
112500125000137500150000
4375.008750.00
13125.0017500.00
21875.0026250.0030625.0035000.00
39375.0043750.0048125.0052500.00
28
Tables C – Welsh weekly paidPage 23 tells you when to use these tables.
Table C1Employee paid at weekly rates
Week Column 1 If total
taxable pay to date exceeds
£
Column 2 And total
taxable pay to date does not exceed
£
Column 3 Total tax
due to date on pay in Column 1
£
12345
678910
1112131415
1617181920
2122232425
2627282930
3132333435
3637383940
4142434445
4647484950
5152
7221443216428853606
43275049577064917212
793386549375
1009710818
1153912260129811370214424
1514515866165871730818029
1875019472201932091421635
2235623077237992452025241
2596226683274042812528847
2956830289310103173132452
3317433895346163533736058
3677937500
288557708654
1153914424
1730820193230772596228847
3173134616375004038543270
4615449039519245480857693
6057763462663476923172116
7500077885807708365486539
89424923089519398077
100962
103847106731109616112500115385
118270121154124039126924129808
132693135577138462141347144231
147116150000
144.56288.73432.90577.07721.24
865.411009.981154.151298.321442.49
1586.661730.831875.002019.562163.73
2307.902452.072596.242740.412884.98
3029.153173.323317.493461.663605.83
3750.003894.564038.734182.904327.07
4471.244615.414759.984904.155048.32
5192.495336.665480.835625.005769.56
5913.736057.906202.076346.246490.41
6634.986779.156923.327067.497211.66
7355.837500.00
Is the total taxable pay to date more than the amount in Column 1 and does not exceed the amount in Column 2?
If Yes, add to the figure in Column 3 the tax at 40% (as shown in Table D1 – higher rate (tax at 40%) on page 29) on the amount by which the total taxable pay to date exceeds the figure in Column 1.
If No, and the total taxable pay to date exceeds the figure in Column 2 use Table C2.
Column 4 If total
taxable pay to date exceeds
£
Column 5 Total tax
due to date on pay in Column 4
£
288557708654
1153914424
1730820193230772596228847
3173134616375004038543270
4615449039519245480857693
6057763462663476923172116
7500077885807708365486539
89424923089519398077
100962
103847106731109616112500115385
118270121154124039126924129808
132693135577138462141347144231
147116150000
1009.782019.573028.914038.705048.49
6057.837067.618076.959086.74
10096.53
11105.8712115.6613125.0014134.7815144.57
16153.9117163.7018173.4919182.8320192.61
21201.9522211.7423221.5324230.8725240.66
26250.0027259.7828269.5729278.9130288.70
31298.4932307.8333317.6134326.9535336.74
36346.5337355.8738365.6639375.0040384.78
41394.5742403.9143413.7044423.4945432.83
46442.6147451.9548461.7449471.5350480.87
51490.6652500.00
If total taxable pay to date exceeds the figure in Column 4. Add to the figure in Column 5 the tax at 45% (as shown in Table D2 – additional rate (tax at 45%) on page 30) on the amount by which the total taxable pay to date exceeds the figure in Column 4.
Table C2Employee paid at weekly rates
29
Table D1 – Welsh higher rate (tax at 40%)Also to be used for tax code CD0. Pages 23, 27 and 28 tell you when to use this table.
Where the exact amount of taxable pay is not shown, add together the figures for 2 (or more) entries to make up the amount of taxable pay to the nearest £1 below.
Taxable pay
£
Tax
£
Taxable pay
£
Tax
£
Taxable pay
£
Tax
£
Taxable pay
£
Tax
£
12345
678910
1112131415
1617181920
2122232425
2627282930
3132333435
3637383940
4142434445
4647484950
0.400.801.201.602.00
2.402.803.203.604.00
4.404.805.205.606.00
6.406.807.207.608.00
8.408.809.209.60
10.00
10.4010.8011.2011.6012.00
12.4012.8013.2013.6014.00
14.4014.8015.2015.6016.00
16.4016.8017.2017.6018.00
18.4018.8019.2019.6020.00
5152535455
5657585960
6162636465
6667686970
7172737475
7677787980
8182838485
8687888990
9192939495
96979899
20.4020.8021.2021.6022.00
22.4022.8023.2023.6024.00
24.4024.8025.2025.6026.00
26.4026.8027.2027.6028.00
28.4028.8029.2029.6030.00
30.4030.8031.2031.6032.00
32.4032.8033.2033.6034.00
34.4034.8035.2035.6036.00
36.4036.8037.2037.6038.00
38.4038.8039.2039.60
100200300400500
6007008009001000
11001200130014001500
16001700180019002000
21002200230024002500
26002700280029003000
31003200330034003500
36003700380039004000
41004200430044004500
46004700480049005000
40.0080.00
120.00160.00200.00
240.00280.00320.00360.00400.00
440.00480.00520.00560.00600.00
640.00680.00720.00760.00800.00
840.00880.00920.00960.00
1000.00
1040.001080.001120.001160.001200.00
1240.001280.001320.001360.001400.00
1440.001480.001520.001560.001600.00
1640.001680.001720.001760.001800.00
1840.001880.001920.001960.002000.00
51005200530054005500
56005700580059006000
61006200630064006500
66006700680069007000
71007200730074007500
76007700780079008000
81008200830084008500
86008700880089009000
91009200930094009500
960097009800990010000
2000030000400005000060000
700008000090000100000
2040.002080.002120.002160.002200.00
2240.002280.002320.002360.002400.00
2440.002480.002520.002560.002600.00
2640.002680.002720.002760.002800.00
2840.002880.002920.002960.003000.00
3040.003080.003120.003160.003200.00
3240.003280.003320.003360.003400.00
3440.003480.003520.003560.003600.00
3640.003680.003720.003760.003800.00
3840.003880.003920.003960.004000.00
8000.0012000.0016000.0020000.0024000.00
28000.0032000.0036000.0040000.00
Table D1 – Tax at 40%
30
Table D2 – Welsh additional rate (tax at 45%)Also to be used for tax code CD1. Pages 27 and 28 tell you when to use this table.
Where the exact amount of taxable pay is not shown, add together the figures for 2 (or more) entries to make up the amount of taxable pay to the nearest £1 below.
Taxable pay
£
Tax
£
Taxable pay
£
Tax
£
Taxable pay
£
Tax
£
Taxable pay
£
Tax
£
12345
678910
1112131415
1617181920
2122232425
2627282930
3132333435
3637383940
4142434445
4647484950
0.450.901.351.802.25
2.703.153.604.054.50
4.955.405.856.306.75
7.207.658.108.559.00
9.459.90
10.3510.8011.25
11.7012.1512.6013.0513.50
13.9514.4014.8515.3015.75
16.2016.6517.1017.5518.00
18.4518.9019.3519.8020.25
20.7021.1521.6022.0522.50
5152535455
5657585960
6162636465
6667686970
7172737475
7677787980
8182838485
8687888990
9192939495
96979899
22.9523.4023.8524.3024.75
25.2025.6526.1026.5527.00
27.4527.9028.3528.8029.25
29.7030.1530.6031.0531.50
31.9532.4032.8533.3033.75
34.2034.6535.1035.5536.00
36.4536.9037.3537.8038.25
38.7039.1539.6040.0540.50
40.9541.4041.8542.3042.75
43.2043.6544.1044.55
100200300400500
6007008009001000
11001200130014001500
16001700180019002000
21002200230024002500
26002700280029003000
31003200330034003500
36003700380039004000
41004200430044004500
46004700480049005000
51005200530054005500
5600570058005900
45.0090.00
135.00180.00225.00
270.00315.00360.00405.00450.00
495.00540.00585.00630.00675.00
720.00765.00810.00855.00900.00
945.00990.00
1035.001080.001125.00
1170.001215.001260.001305.001350.00
1395.001440.001485.001530.001575.00
1620.001665.001710.001755.001800.00
1845.001890.001935.001980.002025.00
2070.002115.002160.002205.002250.00
2295.002340.002385.002430.002475.00
2520.002565.002610.002655.00
60006100620063006400
65006600670068006900
70007100720073007400
75007600770078007900
80008100820083008400
85008600870088008900
90009100920093009400
95009600970098009900
1000020000300004000050000
60000700008000090000100000
200000300000400000500000600000
700000800000900000 1000000
2700.002745.002790.002835.002880.00
2925.002970.003015.003060.003105.00
3150.003195.003240.003285.003330.00
3375.003420.003465.003510.003555.00
3600.003645.003690.003735.003780.00
3825.003870.003915.003960.004005.00
4050.004095.004140.004185.004230.00
4275.004320.004365.004410.004455.00
4500.009000.00
13500.0018000.0022500.00
27000.0031500.0036000.0040500.0045000.00
90000.00135000.00180000.00225000.00270000.00
315000.00360000.00405000.00450000.00
Table D2 – Tax at 45%
31
Help and guidanceYou can get help and guidance from the following sources.
The internetFor help with your payroll, go to www.gov.uk/business-tax/paye
For wider interactive business help, go to www.gov.uk/set-up-business
WebinarsWebinars are a way of learning about your payroll, such as ‘Getting payroll information right’.
This webinar covers the most common errors that employees make when submitting information to HMRC. It shows you how to provide accurate data and avoid common payroll mistakes.
For more information on this and other webinars, go to www.gov.uk/guidance/help-and-support-for-employing-people
Any page printed from the online version of this helpbook is uncontrolled and may not be the latest version. We recommend that you always check you’re referring to the latest online version.
Online servicesFor information and help using our online services, go to www.gov.uk/log-in-register-hmrc-online-services
For more help with our online services, contact the helpline by:• Telephone: 0300 200 3600• Textphone: 0300 200 3603
Basic PAYE ToolsThe Basic PAYE Tools is software that you download onto your computer. It will help you run your payroll throughout the year. It’s designed for employers who have 9 or fewer employees, and you can use it to calculate payroll deductions and then report payroll information online in real time.
To find out more information about the Basic PAYE Tools and other HMRC recognised software, go to www.gov.uk/payroll-software
Employer helplinesIf you’ve:• been an employer for less than 3 years,
Telephone: 0300 200 3211• been an employer for 3 years or more,
Telephone: 0300 200 3200• a hearing or speech impairment,
Textphone: 0300 200 3212
Tell us your employer PAYE and Accounts Office references when you contact us. You’ll find them on correspondence HMRC have sent to you.
Employer helpbooks and formsHelpbooks and forms are available to download. Go to www.gov.uk/government/collections/payroll-publications-for-employers
Yr laith GymraegI lawrlwytho ffurflenni a llyfrynnau cymorth Cymraeg, ewch i www.gov.uk/cymraeg sgroliwch i lawr i’r pennawd ‘Treth’ a dilynwch y cysylltiadau ‘Ffurflenni Cyllid a Thollau EM (CThEM)’ ac ‘Arweiniad a thaflenni gwybodaeth CThEM’.
Forms and guidance in Braille, large print and audioFor details of employer forms and guidance in Braille, large print or audio, phone the Employer Orderline on 0300 123 1074 and ask to speak to the Customer Service Team.Help and support from the Digital Delivery TeamFind out more about our live and recorded webinars, go to www.gov.uk/guidance/help-and-support-for-employing-people
To view our video clips, go to www.youtube.com/hmrcgovuk
Follow us on Twitter @HMRCbusiness: twitter.com/HMRCbusiness
Join our HMRC Online Customer ForumOur customer forum is for you and provides the help, support and guidance you need. You can ask questions, see what others are asking and get the answers and top tips you need to support you in running your business.
Employer Bulletin onlineEmployer Bulletins contain information and news for employers. We publish these 6 times a year. Go to www.gov.uk/government/collections/hm-revenue-and-customs-employer-bulletin
Employer email alertsWe strongly recommend that you register to receive employer emails to prompt and direct you to:• each new edition or news about the Basic PAYE Tools• the Employer Bulletin• important new information
To register, go to https://public.govdelivery.com/accounts/UKHMRCED/subscriber/new
Do you use PAYE Online? Remember to keep your email address up to date. If you change your email address, update PAYE Online to make sure you continue to receive email alerts when we’ve issued tax codes and generic notifications.
HM Revenue and CustomsIf you have a query about your PAYE scheme:• phone the Employer Helpline on Telephone: 0300 200 3500• write to
PT Operations North East England HM Revenue and Customs BX9 1BX, United Kingdom
Tell us your employer PAYE and Accounts Office references when you contact us. You’ll find them on correspondence HMRC have sent to you.
Your rights and obligations‘Your Charter’ explains what you can expect from us and what we expect from you. For more information, go to www.gov.uk/government/publications/your-charter
These notes are for guidance only and reflect the position at the time of writing.
HMRC Digital Services April 2019 © Crown copyright 2019
HMRC 12/18 7002749
