Tax Tables B-D (April 2012) Taxable Pay Tables Manual Method

Taxable Pay Tables
Manual Method
Before you start to use these tables to complete your payroll manually,
have you considered keeping your records electronically to help you
with your calculations?
You can calculate your payroll automatically by using either:
• payroll software, or
• HMRC Basic PAYE Tools, go to
www.hmrc.gov.uk/payerti/getting-started/payroll-system.htm
If you are completing your payroll manually you can calculate
the amount of tax due on your employee’s earnings by using either:
• the PAYE Tax Calculator, go to www.hmrc.gov.uk/calcs/paye.htm or
• these manual Tax Tables.
Keep using Tables A 1993 issue – Pay Adjustment Tables.
Use from 6 April 2013
Tables B to D (April 2013)

How to use these tables
The following provides an outline for using the tables.
If you need more detailed help go to
www.hmrc.gov.uk/paye/payroll/day-to-day/index.htm
Alternatively, see the Employer Helpbook E13(2013) Day-to-day
payroll, available to download from www.hmrc.gov.uk/paye/
forms-publications.htm If you don’t have internet access phone
the Employer Orderline on 08457 646 646.
If you use these tables please make sure that you have disposed
of your previous tax tables.
• For code BR always multiply the whole pay by 0.20 (20%)
to find the tax deduction at the basic rate.
• For code D0 always multiply the whole pay by 0.40 (40%)
to find the tax deduction at the higher rate.
• For code D1 always multiply the whole pay by 0.45 (45%)
to find the tax deduction at the additional rate.
• For all other codes follow the instructions below.
• For Week 1/Month1 codes always use the first line,
against ‘1’, in the column headed Week/Month.
The calculator tables are printed separately. You may find these
easier to use, but you will need a calculator.
Taxable pay
Throughout 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 P11.
To use Tables A you need to know the:
• employee’s tax code, and
• 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.
2
Example of how to establish ‘taxable pay’
using the Pay Adjustment Tables, Tables A.
Example 1 – all codes except BR, D0 and D1
Employee’s code is 431L
The 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 code 431L £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 – code BR only
Employee’s code is BR
The pay month is in Month 4
Pay in the month is £800.00
Plus previous pay to date £2,400.00
Total pay to date £3,200.00
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 £3,200.00
Rounded down to the nearest pound £3,200
Take the P11 column 5 figure, for example, £3,200
and either:
• use Tables B on pages 6 and 7, or
• multiply by 0.20 (20%)
£3,200 x 0.20 = £640.00.
Details of annual tax rates
Basic rate 20% on taxable income £1 to £32,010
Higher rate 40% on taxable income £32,011 to £150,000
Additional rate 45% on taxable income £150,001 and above

The Monthly chart below will help you to work out which month number to use.
This is the same as the P11 month number.
Monthly chart
Period Month number Period Month number
6 April to 5 May 1 6 October to 5 November 7
6 May to 5 June 2 6 November to 5 December 8
6 June to 5 July 3 6 December to 5 January 9
6 July to 5 August 4 6 January to 5 February 10
6 August to 5 September 5 6 February to 5 March 11
6 September to 5 October 6 6 March to 5 April 12
The Weekly chart below will help you to work out which week number to use.
This is the same as the P11 week number.
Weekly chart
Period 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 1 Mar to 7 Mar 48
8 Jun to 14 Jun 10 7 Sep to 13 Sep 23 7 Dec to 13 Dec 36 8 Mar to 14 Mar 49
15 Jun to 21 Jun 11 14 Sep to 20 Sep 24 14 Dec to 20 Dec 37 15 Mar to 21 Mar 50
22 Jun to 28 Jun 12 21 Sep to 27 Sep 25 21 Dec to 27 Dec 38 22 Mar to 28 Mar 51
29 Jun to 5 Jul 13 28 Sep to 4 Oct 26 28 Dec to 3 Jan 39 29 Mar to 4 Apr 52
5 April (use the
table on a week 1 basis) 53
3

Monthly paid
Month Column 1
1
2
3
4
5
6
7
8
9
10
11
12
2668
5335
8003
10670
13338
16005
18673
21340
24008
26675
29343
32010
• Work out which month
the pay is for – there is
a chart on page 3.
• Pick the month you
need from the Month
column in the table.
Look at the figure in
Column 1.
4
Weekly paid
If you do your payroll on a monthly basis use this table. If you do your payroll on a weekly basis use this table.
• Is your employee’s total taxable pay to date less than or
equal to the figure in Column 1? If so, use 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 Tables C and D on pages
8, 10 and 11.
Week Column 1
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
616
1232
1847
2463
3078
3694
4310
4925
5541
6156
6772
7387
8003
8619
9234
9850
10465
11081
11696
12312
12928
13543
14159
14774
15390
16005
16621
17237
17852
18468
19083
19699
20315
20930
21546
Week Column 1
36
37
38
39
40
41
42
43
44
45
46
47
48
49
50
51
52
22161
22777
23392
24008
24624
25239
25855
26470
27086
27701
28317
28933
29548
30164
30779
31395
32010
• Work out which week
the pay is for – there is
a chart on page 3.
• Pick the week you
need from the Week
column in the table.
Look at the figure in
Column 1.
• Is your employee’s total taxable pay to date less than or
equal to the figure in Column 1? If so, use 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 Tables C and D on pages
9, 10 and 11.

How to use Table B – weekly paid
Example 3 – all codes except BR and D0
Employee’s code is 431L
The pay week is in Week 11
Example 4 – code BR only
Employee’s code is BR
The pay week is in Week 11
Pay in the week is £203.00
Pay in the week is £140.00
Plus previous pay to date Table Table B – B £1,827.00 20% – 20% Basic Basic Rate Rate Plus previous pay to date £1,360.00
Total pay to date Pages Pages 2 and 2 and 4 tell £2,030.00 4 you tell you when when to use to use this Total this table. pay table. to date £1,500.00
Minus Pay Adjustment Tables A
You do not need to use the Pay Adjustment Tables A for
figure at Week 11 code 431L £913.66
code BR.
Table Table B B
Total taxable pay to date £1,116.34
Therefore, Tax Tax due tax
due on is due taxable on
on
taxable
the pay whole
pay from from
of £1 the to £1
pay £15,000 to
for
£15,000
this month.
e. Rounded down to the nearest pound £1,116
Total Total Total Total tax tax Total Total Total tax Total Total tax Total Total tax To
Total taxable Total pay tax to date Total Total tax £1,500.00 Total Total tax
taxable taxable due due taxable taxable due due taxable taxable due due taxable taxable due due tax
Rounded down to the nearest pound £1,500
Table B
pay to date pay to date pay to date pay to date p
You will already have used Pay Adjustment pay Tables A to and date pay to date pay to date pay to date
ax due on taxable pay from £1 to £15,000 to date
to dateTake
the P11 Column to date 5 figure, for example, to £1,500 date
to
completed your P11 up to and including to Column date 5. If you need to date
to date
to date
and either: Table B – 20% Basic Rate
help to do this see Helpbook E13(2013) Day-to-day payroll.
tal tax Total Total tax Total Total tax Total Total • tax use Table B on pages
1 0.20 51 10.20 100 6 and 7,
20.00
or
due Table taxable B – 20% due Basic taxable Rate Table due B 1–
20% 0.20 51 10.20 Pages 2 100 and 4 tell you 20.00 when 5100 to 5100 use this 1020.00 table. 1020.00 10
taxable Basic Rate
First use Table B on
Then 2 use 0.40 52due
• multiply 10.40by
0.20 200 (20%)
2 Table B 0.40 52 10.40 200 40.00 40.00 5200 5200 1040.00 1040.00 10
datePages
2 pay and 4 tell to you date when to use pay Pages this table. 2 3to
and date 4 tell 0.60 you pay when to use 53 to this datetable.
10.60 300 60.00 5300
pages 6 and 7 for the
on pages 3 6 and 7 0.60 53 £1,500 x 10.60 0.20 = £300.00. 300 60.00 5300 1060.00 1060.00 10
to date
to date 4 4 0.80 to 0.80 date 54 54 10.80 10.80 400 400 80.00 80.00 5400 5400 1080.00 10
nearest round figure
for the remainder
1080.00
5 5 1.00 1.00 55 55 11.00 11.00 500 500 100.00 100.00 5500 5500 1100.00 1100.00 Tax due on 10
below £1,116, it is
of £1,116, it is Table B
Table B
10.20 100 20.00 5100 61020.00
1.2010100
562020.00
11.20 600 120.00 5600
£1,100.
£16.
Tax
6
due on taxable
1.20 56 11.20 600
1120.00 10
pay from £1 to Tax £15,000 due on taxable pay from £1 to £15,000
10.40 200 40.00 5200 71040.00
1.4010200
572040.00
11.40 700
Total Total
120.00 5600
tax
140.00 5700
Total Total
1120.00
tax
7 1.40 57 11.40 700 140.00 5700 1140.00 1140.00 10
10.60 300 60.00 5300 81060.00
1.6010300
582060.00
11.60 800 taxable 160.00 due 5800 taxable 1160.00 due
Total Total tax Total Total
8
tax Total Total
1.60 58 11.60 800 160.00 5800 1160.00 10
tax Total tax Total Total tax Total
tax Total Total tax Total
tax Total tax T
10.80 400 80.00 5400 91080.00
1.8010400
592080.00
11.80 900pay
180.00 to date 5900pay
1180.00 to date
9 1.80 59 11.80 900 180.00 5900 1180.00 10
11.00
taxable 500 100.00 due taxable 5500 taxable 101100.00
due due taxable 10500 taxable 2100.00 due due taxable taxable due due taxable taxable due due ta
10 2.00 2.00 60 60 12.00 12.00 1000 to 1000 date 200.00 200.00 6000 to 6000 date 1200.00 1200.00 11
pay to date pay pay to date to date pay pay to date to date pay pay to date to date pay pay to date to date
11.20 600 120.00 5600 111120.00
10600 2120.00
to date
to date to date 11 2.20
to
2.20 61 61 12.20 12.20 1100 1100 220.00 220.00 6100 6100 1220.00 1220.00 11
date to date to date to date to date to date
to
11.40 700 140.00 5700 121140.00
12 2.4010700
2.40 622140.00
62 12.40 12.40 1200 1200 1 240.00 240.00 0.20 6200 6200 51 1240.00 1240.00 10.20 11
11.60 800 160.00 5800 131160.00
13 2.6010800
2.60 632160.00
63 12.60 12.60 1300 1300 2 260.00 260.00 0.40 6300 6300 52 1260.00 1260.00 10.40 11
11.80 900 1 180.00 0.20 5900 51 141180.00
110.20
14 2.80 0.20 10900 100 2.80 64 51 2180.00 20.00 64 12.80 10.20 5100 12.80 1400 100 1020.00 1400 3 280.00 20.00 10100 280.00 0.60 6400 5100 2020.00 6400 53 1280.00 1020.00 1280.00 10.60 11 1
12.00 1000 2 200.00 0.40 6000 52 151200.00
210.40
15 3.00 0.40 11000 200 3.00 65 52 2200.00 40.00 65 13.00 10.40 5200 13.00 1500 200 1040.00 1500 4 300.00 40.00 10200 300.00 0.80 6500 5200 2040.00 6500 54 1300.00 1040.00 1300.00 10.80 11 1
3 0.60 53 10.60 300 60.00 5300 1060.00 10300 2060.00
12.20 1100 220.00 6100 1220.00 3 0.60 53
11100 2220.00
10.60 300 60.00 5300 1060.00 1
16 3.20 66 13.20 1600 5 320.00 1.00 6600 55 1320.00 11.00
16
4 0.80 54 10.80 400
3.20 66 13.20 1600 320.00 6600 1320.00 11
80.00 5400 1080.00 10400 2080.00
12.40 1200 240.00 6200 1240.00 4 0.80 54
11200 2240.00
10.80 400 80.00 5400 1080.00 1
17 17 3.40
5 1.00 55 11.00 500
3.40 67 67 13.40 13.40 1700 1700
100.00 5500 1100.00 10500 2100.00
12.60 1300 260.00 6300 1260.00 5 1.00 55
11300 2260.00
11.00 500
6 340.00 340.00 1.20 6700 6700 56 1340.00 1340.00 11.20 11
100.00 5500 1100.00 1
18 18 3.60 3.60 68 68 13.60 13.60 1800 1800 7 360.00 360.00 1.40 6800 6800 57 1360.00 1360.00 11.40 11
12.80 1400 6 280.00 1.20 6400 56 191280.00
611.20
3.80 1.20 11400 600 69 120.00 56 2280.00 13.80 11.20 5600 1900 600 1120.00 380.00 120.00 10600 6900 5600 2120.00 1380.00
19 3.80 69 13.80 1900 8 380.00 1.60 6900 58 1120.00 1380.00 11.60 11 1
13.00 1500 7 300.00 1.40 6500 57 201300.00
711.40
4.00 1.40 11500 700 70 140.00 57 2300.00 14.00 11.40 5700 2000 700 1140.00 400.00 140.00 10700 7000 5700 2140.00 1400.00
20 4.00 70 14.00 2000 9 400.00 1.80 7000 59 1140.00 1400.00 11.80 12 1
8 1.60 58 11.60 800 160.00 5800 1160.00 10800 2160.00
13.20 1600 320.00 6600 1320.00 8 1.60 58
11600 2320.00
11.60 800 160.00 5800 1160.00 1
21 4.20 71 14.20 210010
420.00 2.00 7100 60 1420.00 12.00
21
9 1.80 59 11.80 900
4.20 71 14.20 2100 420.00 7100 1420.00 12
180.00 5900 1180.00 10900 2180.00
13.40 Tax 1700 due on £1,100 340.00 from Table 6700 B £220.00 1340.00 9 1.80 59
11700 2340.00
11.80 900 180.00 5900 1180.00 1
22 4.40 72 14.40 2200 440.00 7200 1440.00
22 4.40 72 14.40 2200
10 2.00 60 12.00 1000 200.00 6000 1200.00 11000 2200.00
13.60 1800 360.00 6800 10 1360.00 2.00 60
11800 2360.00
12.00 1000
11 440.00 2.20 7200 61 1440.00 12.20 12
200.00 6000 1200.00 1
23 4.60 73 14.60 2300 460.00 7300 1460.00
23 4.60 73 14.60 2300 12 460.00 2.40 7300 62 1460.00 12.40 12
Plus
13.80 1900
tax due on
11 380.00
£16 from Table
2.20 6900
B
61 241380.00
£3.20
1112.20
4.80 2.20 1100 11900 74 220.00 61 2380.00 14.80 12.20 6100 2400 1100 1220.00 480.00 220.00 11100 7400 6100 2220.00 1480.00
24 4.80 74 14.80 2400 13 480.00 2.60 7400 63 1220.00 1480.00 12.60 12 1
14.00 Total 2000 12
tax due 400.00 2.40 7000 62 25 £223.20 12 1400.00 12.40 5.00 2.40 1200 12000 75 240.00 62 2400.00 15.00 12.40 6200 2500 1200 1240.00 500.00 240.00 11200 7500 6200 2240.00 1500.00
25 5.00 75 15.00 2500 14 500.00 2.80 7500 64 1240.00 1500.00 12.80 12 1
13 2.60 63 12.60 1300 260.00 6300 1260.00 11300 2260.00
14.20 2100 420.00 7100 13 1420.00 2.60 63
12100 2420.00
12.60 1300 260.00 6300 1260.00 1
26 5.20 76 15.20 260015
520.00 3.00 7600 65 1520.00 13.00
26 5.20 76 15.20 2600 520.00 7600 1520.00 12
14 2.80 64 12.80 1400 280.00 6400 1280.00 11400 2280.00
14.40 2200 440.00 7200 14 1440.00 2.80 64
12200 2440.00
12.80 1400 280.00 6400 1280.00 1
27 5.40 77 15.40 2700 540.00 7700 1540.00
27 5.40 77 15.40 2700
15 3.00 65 13.00 1500 300.00 6500 1300.00 11500 2300.00
14.60 2300 460.00 7300 15 1460.00 3.00 65
12300 2460.00
13.00 1500
16 540.00 3.20 7700 66 1540.00 13.20 12
300.00 6500 1300.00 1
28 5.60 78 15.60 2800 560.00 7800 1560.00
28 5.60 78 15.60 2800 17 560.00 3.40 7800 67 1560.00 13.40 12
14.80 2400 16 480.00 3.20 7400 66 29 16 1480.00 13.20 5.80 3.20 1600 12400 79 320.00 66 2480.00 15.80 13.20 6600 2900 1600 1320.00 580.00 320.00 11600 7900 6600 2320.00 1580.00
29 5.80 79 15.80 2900 18 580.00 3.60 7900 68 1320.00 1580.00 13.60 12 1
15.00 2500 17 500.00 3.40 7500 67 30 17 1500.00 13.40 6.00 3.40 1700 12500 80 340.00 67 2500.00 16.00 13.40 6700 3000 1700 1340.00 600.00 340.00 11700 8000 6700 2340.00 1600.00
30 6.00 80 16.00 3000 19 600.00 3.80 8000 69 1340.00 1600.00 13.80 13 1
18 3.60 68 13.60 1800 360.00 6800 1360.00 11800 2360.00
15.20 2600 520.00 7600 18 1520.00 3.60 68
12600 2520.00
13.60 1800 360.00 6800 1360.00 1
31 6.20 81 16.20 310020
620.00 4.00 8100 70 1620.00 14.00
31 6.20 81 16.20 3100 620.00 8100 1620.00 13
19 3.80 69 13.80 1900 380.00 6900 1380.00 11900 2380.00
15.40 2700 540.00 7700 19 1540.00 3.80 69
12700 2540.00
13.80 1900 380.00 6900 1380.00 1
32 6.40 82 16.40 3200 640.00 8200 1640.00
32 6.40 82 16.40 3200
13
20 4.00 70 14.00 2000 400.00 7000 1400.00 12000 2400.00
15.60 2800 560.00 7800 20 1560.00 4.00 70
12800 2560.00
14.00 2000
21 640.00 4.20 8200 71 1640.00 14.20
400.00 7000 1400.00 1
33 6.60 83 16.60 3300 660.00 8300 1660.00
33 6.60 83 16.60 3300 22 660.00 4.40 8300 72 1660.00 14.40 13
15.80 2900 21 580.00 4.20 7900 71 34 21 1580.00 14.20 6.80 4.20 2100 12900 84 420.00 71 2580.00 16.80 14.20 7100 3400 2100 1420.00 680.00 420.00 12100 8400 7100 2420.00 1680.00
34 6.80 84 16.80 3400 23 680.00 4.60 8400 73 1420.00 1680.00 14.60 13 1
16.00 3000 22 600.00 4.40 8000 72 35 22 1600.00 14.40 7.00 4.40 2200 13000 85 440.00 72 2600.00 17.00 14.40 7200 3500 2200 1440.00 24
700.00 440.00 12200 4.80 8500 7200 2440.00 1700.00
35 7.00 85 17.00 3500 700.00 8500 74 1440.00 1700.00 14.80 13 1
23 4.60 73 14.60 2300 460.00 7300 1460.00 12300 2460.00
16.20 3100 620.00 8100 23 1620.00 4.60 73
13100 2620.00
14.60 2300 460.00 7300 1460.00 1
36 7.20 86 17.20 360025
720.00 5.00 8600 75 1720.00 15.00
13
24 4.80 74 14.80
36 7.20 86 17.20 3600 720.00 8600 1720.00
2400 480.00 7400 1480.00 12400 2480.00
16.40 3200 640.00 8200 24 1640.00 4.80 74
13200 2640.00
14.80 2400 480.00 7400 1480.00 1
37 7.40 87 17.40 3700 740.00 8700 1740.00 13
25 5.00 75 15.00
37 7.40 87 17.40 3700
2500 500.00 7500 1500.00 12500 2500.00
16.60 3300 660.00 8300 25 1660.00 5.00 75
13300 2660.00
15.00 2500
26 740.00 5.20 8700 76 1740.00 15.20
500.00 7500 1500.00 1
38 7.60 88 17.60 380027
760.00 5.40 8800 77 1760.00
38 7.60 88 17.60 3800 760.00 8800 1760.00 15.40 13
16.80 3400 26
680.00 5.20 8400 76 39 26 1680.00 15.20 7.80 5.20 2600 13400 89 520.00 76 2680.00 17.80 15.20 7600 3900 2600 1520.00 28
780.00 520.00 12600 5.60 8900 7600 2520.00 78 1780.00
39 7.80 89 17.80 3900 780.00 8900 1520.00 1780.00 15.60 13 1
17.00 3500 27
700.00 5.40 8500 77 40 27
1700.00 15.40 8.00 5.40 2700 13500 90 540.00 77 2700.00 18.00 15.40 7700 4000 2700 1540.00 29
800.00 540.00 12700 5.80 9000 7700 2540.00 79
1800.00
40 8.00 90 18.00 4000 800.00 9000 1540.00 1800.00 15.80 14 1
28 5.60 78 15.60 2800 560.00 7800 1560.00 12800 2560.00
17.20 3600 720.00 8600 28 1720.00 5.60 78
13600 2720.00
15.60 2800 560.00 7800 1560.00 1
41 8.20 91 18.20 410030
820.00 6.00 9100 80 1820.00 16.00
14
29 5.80 79 15.80
41 8.20
2900 580.00
91 18.20 4100 820.00 9100 1820.00
7900 1580.00 12900 2580.00
17.40 3700 740.00 8700 29 1740.00 5.80 79
13700 2740.00
15.80 2900 580.00 7900 1580.00 1
42 8.40 92 18.40 4200 840.00 9200 1840.00 14
30 6.00 80 16.00
42 8.40
3000 600.00
92 18.40 4200
8000 1600.00 13000 2600.00
17.60 3800 760.00 8800 30 1760.00 6.00 80
13800 2760.00
16.00 3000
31 840.00 6.20 9200 81 1840.00 16.20
600.00 8000 1600.00 1
43 8.60 93 18.60 4300 860.00 9300 1860.00
43 8.60 93 18.60 4300 32 860.00 6.40 9300 82 1860.00 16.40 14
17.80 3900 31
780.00 6.20 8900 81 44 31
1780.00 16.20 8.80 6.20 3100 13900 94 620.00 81 2780.00 18.80 16.20 8100 4400 3100 1620.00 880.00 620.00 13100 9400 8100 2620.00 1880.00
44 8.80 94 18.80 4400 33 880.00 6.60 9400 83 1620.00 1880.00 16.60 14 1
18.00 4000 32
800.00 6.40 9000 82 45 32
1800.00 16.40 9.00 6.40 3200 14000 95 640.00 82 2800.00 19.00 16.40 8200 4500 3200 1640.00 900.00 640.00 13200 9500 8200 2640.00 1900.00
45 9.00 95 19.00 4500 34 900.00 6.80 9500 84 1640.00 1900.00 16.80 14 1
33 6.60 83 16.60 3300 660.00 8300 1660.00 13300 2660.00
18.20 4100 820.00 9100 33 1820.00 6.60 83
14100 2820.00
16.60 3300 660.00 8300 1660.00 1
46 9.20 96 19.20 460035
920.00 7.00
9600 85 1920.00 17.00
14
34 6.80 84 16.80
46 9.20
3400 680.00
96 19.20 4600 920.00 9600 1920.00
8400 1680.00 13400 2680.00
18.40 4200 840.00 9200 34 1840.00 6.80 84
14200 2840.00
16.80 3400 680.00 8400 1680.00 1
47 9.40 97
5 19.40 4700 940.00 9700 1940.00 14
35 7.00 85 17.00
47 9.40
3500 700.00
97 19.40 4700
8500 1700.00 13500 2700.00
18.60 4300 860.00 9300 35 1860.00 7.00 85
14300 2860.00
17.00 3500
36 940.00 7.20 9700 86 1940.00 17.20
700.00 8500 1700.00 1
48 9.60 9.60 98 19.60 19.60 4800 4800 960.00 960.00 7.40 9800 9800 87
1960.00 1960.00 17.40 14

6
Table B – Tax at 20%
Tax due on taxable pay from £1 to £15,000
Table B – 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
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
37
38
39
40
41
42
43
44
45
46
47
48
49
50
0.20
0.40
0.60
0.80
1.00
1.20
1.40
1.60
1.80
2.00
2.20
2.40
2.60
2.80
3.00
3.20
3.40
3.60
3.80
4.00
4.20
4.40
4.60
4.80
5.00
5.20
5.40
5.60
5.80
6.00
6.20
6.40
6.60
6.80
7.00
7.20
7.40
7.60
7.80
8.00
8.20
8.40
8.60
8.80
9.00
9.20
9.40
9.60
9.80
10.00
51
52
53
54
55
56
57
58
59
60
61
62
63
64
65
66
67
68
69
70
71
72
73
74
75
76
77
78
79
80
81
82
83
84
85
86
87
88
89
90
91
92
93
94
95
96
97
98
99
10.20
10.40
10.60
10.80
11.00
11.20
11.40
11.60
11.80
12.00
12.20
12.40
12.60
12.80
13.00
13.20
13.40
13.60
13.80
14.00
14.20
14.40
14.60
14.80
15.00
15.20
15.40
15.60
15.80
16.00
16.20
16.40
16.60
16.80
17.00
17.20
17.40
17.60
17.80
18.00
18.20
18.40
18.60
18.80
19.00
19.20
19.40
19.60
19.80
100
200
300
400
500
600
700
800
900
1000
1100
1200
1300
1400
1500
1600
1700
1800
1900
2000
2100
2200
2300
2400
2500
2600
2700
2800
2900
3000
3100
3200
3300
3400
3500
3600
3700
3800
3900
4000
4100
4200
4300
4400
4500
4600
4700
4800
4900
5000
20.00
40.00
60.00
80.00
100.00
120.00
140.00
160.00
180.00
200.00
220.00
240.00
260.00
280.00
300.00
320.00
340.00
360.00
380.00
400.00
420.00
440.00
460.00
480.00
500.00
520.00
540.00
560.00
580.00
600.00
620.00
640.00
660.00
680.00
700.00
720.00
740.00
760.00
780.00
800.00
820.00
840.00
860.00
880.00
900.00
920.00
940.00
960.00
980.00
1000.00
5100
5200
5300
5400
5500
5600
5700
5800
5900
6000
6100
6200
6300
6400
6500
6600
6700
6800
6900
7000
7100
7200
7300
7400
7500
7600
7700
7800
7900
8000
8100
8200
8300
8400
8500
8600
8700
8800
8900
9000
9100
9200
9300
9400
9500
9600
9700
9800
9900
10000
1020.00
1040.00
1060.00
1080.00
1100.00
1120.00
1140.00
1160.00
1180.00
1200.00
1220.00
1240.00
1260.00
1280.00
1300.00
1320.00
1340.00
1360.00
1380.00
1400.00
1420.00
1440.00
1460.00
1480.00
1500.00
1520.00
1540.00
1560.00
1580.00
1600.00
1620.00
1640.00
1660.00
1680.00
1700.00
1720.00
1740.00
1760.00
1780.00
1800.00
1820.00
1840.00
1860.00
1880.00
1900.00
1920.00
1940.00
1960.00
1980.00
2000.00
10100
10200
10300
10400
10500
10600
10700
10800
10900
11000
11100
11200
11300
11400
11500
11600
11700
11800
11900
12000
12100
12200
12300
12400
12500
12600
12700
12800
12900
13000
13100
13200
13300
13400
13500
13600
13700
13800
13900
14000
14100
14200
14300
14400
14500
14600
14700
14800
14900
15000
2020.00
2040.00
2060.00
2080.00
2100.00
2120.00
2140.00
2160.00
2180.00
2200.00
2220.00
2240.00
2260.00
2280.00
2300.00
2320.00
2340.00
2360.00
2380.00
2400.00
2420.00
2440.00
2460.00
2480.00
2500.00
2520.00
2540.00
2560.00
2580.00
2600.00
2620.00
2640.00
2660.00
2680.00
2700.00
2720.00
2740.00
2760.00
2780.00
2800.00
2820.00
2840.00
2860.00
2880.00
2900.00
2920.00
2940.00
2960.00
2980.00
3000.00

Table B – Basic rate (tax at 20%) continued
Pages 2, 4 and 5 tell you when to use this table.
Total
taxable
pay
to date
15100
15200
15300
15400
15500
15600
15700
15800
15900
16000
16100
16200
16300
16400
16500
16600
16700
16800
16900
17000
17100
17200
17300
17400
17500
17600
17700
17800
17900
18000
18100
18200
18300
18400
18500
18600
18700
18800
18900
19000
19100
19200
19300
19400
19500
19600
19700
19800
19900
20000
Total tax
due
to date
3020.00
3040.00
3060.00
3080.00
3100.00
3120.00
3140.00
3160.00
3180.00
3200.00
3220.00
3240.00
3260.00
3280.00
3300.00
3320.00
3340.00
3360.00
3380.00
3400.00
3420.00
3440.00
3460.00
3480.00
3500.00
3520.00
3540.00
3560.00
3580.00
3600.00
3620.00
3640.00
3660.00
3680.00
3700.00
3720.00
3740.00
3760.00
3780.00
3800.00
3820.00
3840.00
3860.00
3880.00
3900.00
3920.00
3940.00
3960.00
3980.00
4000.00
Table B – Tax at 20%
Tax due on taxable pay from £15,100 to £32,010
Total
taxable
pay
to date
20100
20200
20300
20400
20500
20600
20700
20800
20900
21000
21100
21200
21300
21400
21500
21600
21700
21800
21900
22000
22100
22200
22300
22400
22500
22600
22700
22800
22900
23000
23100
23200
23300
23400
23500
23600
23700
23800
23900
24000
24100
24200
24300
24400
24500
24600
24700
24800
24900
25000
Total tax
due
to date
4020.00
4040.00
4060.00
4080.00
4100.00
4120.00
4140.00
4160.00
4180.00
4200.00
4220.00
4240.00
4260.00
4280.00
4300.00
4320.00
4340.00
4360.00
4380.00
4400.00
4420.00
4440.00
4460.00
4480.00
4500.00
4520.00
4540.00
4560.00
4580.00
4600.00
4620.00
4640.00
4660.00
4680.00
4700.00
4720.00
4740.00
4760.00
4780.00
4800.00
4820.00
4840.00
4860.00
4880.00
4900.00
4920.00
4940.00
4960.00
4980.00
5000.00
Total
taxable
pay
to date
25100
25200
25300
25400
25500
25600
25700
25800
25900
26000
26100
26200
26300
26400
26500
26600
26700
26800
26900
27000
27100
27200
27300
27400
27500
27600
27700
27800
27900
28000
28100
28200
28300
28400
28500
28600
28700
28800
28900
29000
29100
29200
29300
29400
29500
29600
29700
29800
29900
30000
7
Total tax
due
to date
5020.00
5040.00
5060.00
5080.00
5100.00
5120.00
5140.00
5160.00
5180.00
5200.00
5220.00
5240.00
5260.00
5280.00
5300.00
5320.00
5340.00
5360.00
5380.00
5400.00
5420.00
5440.00
5460.00
5480.00
5500.00
5520.00
5540.00
5560.00
5580.00
5600.00
5620.00
5640.00
5660.00
5680.00
5700.00
5720.00
5740.00
5760.00
5780.00
5800.00
5820.00
5840.00
5860.00
5880.00
5900.00
5920.00
5940.00
5960.00
5980.00
6000.00
Total
taxable
pay
to date
30100
30200
30300
30400
30500
30600
30700
30800
30900
31000
31100
31200
31300
31400
31500
31600
31700
31800
31900
32000
32010
Total tax
due
to date
6020.00
6040.00
6060.00
6080.00
6100.00
6120.00
6140.00
6160.00
6180.00
6200.00
6220.00
6240.00
6260.00
6280.00
6300.00
6320.00
6340.00
6360.00
6380.00
6400.00
6402.00
Where the
exact amount
of taxable
pay is not
shown add
together the
figures for
two (or more)
entries that
make up the
amount of
taxable pay
to the
nearest £1.

Tables C – monthly paid
Page 4 tells you when to use these tables.
Table C1
Employee paid at monthly rates
Is the total taxable
pay to date more
than the amount in
Table C2
Employee 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
Column 1 and does
not exceed the
amount in
Column 2?
If Yes
Add to the figure in
Column 4
If total
taxable
pay to
date
exceeds
Column 5
Total tax
due to
date on
pay in
Column 4
If total taxable
pay to date
exceeds the figure
in Column 4.
£
£
£
Column 3 the tax at £
£ Add to the figure
40% (as shown in
in Column 5 the
1
2
3
4
5
6
7
2668
5335
8003
10670
13338
16005
18673
12500 533.70
Table D – Higher
12500 4466.50
25000 1067.00
25000 8933.00
37500 1600.70 rate (tax at 40%) on
37500 13399.50
Table 50000 D – 2134.00 40% Higher page Rate 10) on the
50000 17866.00
Also
62500
to be used
2667.70
amount by which
for Code D0. Pages 2 and 4 tell you when 62500 to use this 22332.50 table.
75000 3201.00 the total taxable
75000 26799.00
87500 3734.70 pay to date exceeds 87500 31265.50
tax at 45% (as
shown in Table D –
Additional rate
(tax at 45%) on
page 11) on the
amount by which
8 21340 100000 4268.00 the figure in Table D0 100000 35732.00 the total taxable
9 24008 112500 4801.70 Column 1.
Taxable Tax Taxable Tax Taxable
112500
Tax Taxable
40198.50 pay to date
Tax
n to use this table. 10 26675 125000 5335.00
Pay PayIf No, and the total
125000 44665.00 exceeds the figure
Pay Pay
11 29343 137500 5868.70
137500 49131.50 in Column 4.
12 32010 150000 £ 6402.00
£ £ taxable pay £ to date £
150000
£
53598.00
£ £
exceeds the figure
Where the exa
1 0.40 50 20.00 100 40.00 5100 2040.00
ax Taxable Tax
2 0.80 51
in Column
20.40
2, use
200 80.00 5200 2080.00
amount of tax
Pay
3 1.20 52Table
20.80 C2. 300 120.00 5300 2120.00 is not shown,
ble D – Additional rate (tax at 4 45%) 1.60 53 21.20 400 160.00 5400 2160.00 together the f
£ How £ to use £ Tables C1 and C2 5 – monthly 2.00 54 paid 21.60 500 200.00 5500 2200.00
so to be used for code D1. Pages 8 and Where 9 tell the you exact when to use this table.
two (or more)
.00 You 5100 will already 2040.00 have used Pay Adjustment 6 Tables 2.40 A and 55 completed 22.00 your P11 600 up to 240.00 and including Column 5600 5. 2240.00 make up the a
.00 5200 2080.00
amount of 7 taxable 2.80pay
If you need help to do this see Helpbook E13(2013) Day-to-day 56 payroll. 22.40 700 280.00 5700 2280.00
taxable pay to
.00 5300 2120.00 Table is D not – Tax shown, 8 at add 45% 3.20 57 22.80 800 320.00 5800 2320.00
.00 5400 2160.00
Example 5 – Table C1 together the 9 figures 3.60 for 58 23.20 900 360.00 5900 2360.00 nearest £1 be
Taxable Tax Taxable Tax Taxable Tax Taxable
.00 5500 2200.00
10 4.00
Example 6 – Table Tax C2
59 23.60 1000 400.00 6000 2400.00
pay Example payment is pay for Month two (or 4 more) entries pay to
Example pay payment is for Month
.00 5600 2240.00
11 4.40 60 24.00
make up the amount of
1100 440.00 6100
4
2440.00
.00 £ Taxable 5700 £ pay 2280.00 to date from £ P11 column £ 12 5 4.80 £18,403.00
£ 61 £ 24.40 Taxable £ 1200 pay 480.00 to date £ from 6200 P11 Column 2480.00 5 £57,500.00
.00 5800 2320.00
taxable pay 13 to the
1
5.20 62 24.80 1300 520.00 6300 2520.00
Find tax 0.45 due at higher 51 rate
.00 5900 2360.00 nearest – 40% 22.95 200 90.00 6100
Where the
£1 14 below. 5.60 63 25.20
Find
1400
tax due 2745.00
560.00
at additional 6400 rate – 45%
2 0.90 52 23.40 300 135.00 6200 2790.00 exact amount 2560.00
.00 3 Taxable 6000 1.35 pay 2400.00 53 23.85
15 6.00
400 £18,403.00 64
180.00
25.60
6300 Taxable 1500 pay 600.00 2835.00
6500 2600.00
of taxable pay £57,500.00
Table D – 40% Higher Rate
.00 4 Minus 6100 1.80 taxable 2440.00 pay Column 54 1 24.30 16 6.40 500 £10,670.00
65225.0026.00
6400 1600 640.00 6600 2640.00
Minus taxable 2880.00 pay Column is 4 not shown, £50,000.00
.00 5 6200 Also 2.25 to 2480.00 be used 17 6.80 66 26.40 1700 680.00 6700 2680.00
55 for Code D0. 24.75 Pages 2 and 600 4 tell you when 270.00to
use this 6500 table. 2925.00
.00 Taxable 6300 pay 2520.00 at 40% 18 7.20£7,733.00
67 26.80 Taxable 1800 pay 720.00 at 45% 6800 add together 2720.00 £7,500.00
6 2.70 56 25.20 700 315.00 6600 2970.00
.00 6400 2560.00 Table 19D
– 7.60 40% Higher 68 27.20 Rate 1900 760.00 6900 the figures 2760.00
7
.00
First 6500 use 3.15 Table 2600.00 D on page 57 10 25.65
Then 20use
Table
800 360.00 6700 3015.00
8.00 69 27.60 2000 800.00 7000 2800.00
8 3.60 58 26.10 900 Table D on D0
Use Table D on page 11 to find for tax two due (or on £7,500.
405.00 6800 3060.00
n .00to
use this for 6600 the table. nearest 2640.00 round figure Also to 21 be used 8.40 for Code D0. 70 Pages 28.00 2 and 4 tell 2100 you when 840.00 to use this 7100 table.
9 4.05 59
page 10 for the
26.55 1000 450.00 6900 3105.00 more) entries 2840.00
.00 10 below 6700£7,733.00, Taxable
4.502680.00
it
Tax Taxable
remainder 22
Tax
of 8.80 £7,700,
Taxable
71
Tax
28.40
Taxable
2200 880.00
Tax 7200 2880.00
60 27.00 1100 495.00 7000 3150.00
.00 6800 2720.00
Pay Pay 23 9.20 Pay 72 28.80 2300
Pay
to make up
920.00 7300 2920.00
11 is £7,700. 4.95 61 27.45 it is £33.
.00 6900 2760.00 £ £ £ 24 £
1200
9.60 £
540.00
73 £ 29.20 Table 7100
2400 £ D0 3195.00
960.00 £ 7400 the amount 2960.00 of
12 5.40 62 27.90 1300 585.00 7200 3240.00
.00 7000 2800.00
25 10.00 74 29.60 2500 1000.00 7500 taxable Where pay the 3000.00 exact to
Tax 13 Taxable5.85 1Tax
0.40 63 50 28.35 Taxable 20.00 Tax 1400 100 Taxable 630.00 40.00Tax
7300 5100 Taxable 2040.00 3285.00 Tax Taxable Tax
.00 7100 Pay 2840.00
Pay 26 10.40 Pay 75 30.00 2600 Pay 1040.00 7600 Pay
the nearest 3040.00 £1
14 6.30 2 0.80 64 51 28.80 20.40 1500 200 675.00 80.00 7400 5200 2080.00 3330.00 amount of taxable pay
.00
£ 15 7200
£ 6.752880.00
27 10.80 76 30.40 2700 1080.00 7700 3080.00
3 £ 1.20
£ £ £ £ £ £
below.
65 52 29.25 20.80
£ £
.00 7300 2920.00
28 11.20
1600 300
77
720.00 120.00 7500 5300 2120.00 3375.00 is not shown, add
30.80 2800 1120.00 7800 3120.00
16 7.20 4 1.60 66 Where 53 29.70 the 21.20 exact
.00 .00 7400 5100 2960.00 2040.00
291
11.60
1700 400
0.40 78
765.00 160.00
50 31.20
7600 5400 2160.00
20.00 2900 100 1160.00
3420.00 together the figures for
40.00
7900 5100 3160.00 Where the exa
17 7.65 5 2.00 67 54
2040.00
.00 .00 7500 5200 3000.00 2080.00
amount 30.15 21.60
30 of
2
taxable 12.00
1800 500
0.80pay
79
810.00 200.00
51 31.60
7700 5500 2200.00
20.40 3000 200 1200.00
3465.00
80.00
8000 two (or
5200 3200.00 more) entries to
2080.00
amount of tax
18 8.10 6 2.40 68 55 30.60 22.00 1900 600 855.00 240.00 7800 5600 2240.00 3510.00
.00 7600 5300 3040.00 2120.00 is not shown, 313
add 12.40 1.20 80 52 32.00 20.80 3100 300 1240.00 120.00 8100 5300 make up 3240.00 2120.00 the amount ofis
not shown,
19 8.55 7 2.80 69 56 31.05 22.40 2000 700 900.00 280.00 7900 5700 2280.00 3555.00
.00 7700 5400 3080.00 2160.00 together 324
the figures 12.80 1.60 for 81 53 32.40 21.20 3200 400 1280.00 160.00 8200 5400 3280.00 2160.00
20 9.00 8 3.20
together the f
.00 7800 5500 3120.00 2200.00
70 57 31.50 22.80
33 13.20 82 32.80
two (or more)
5
entries
2.00 2100 800
to
54
945.00 320.00 8000 5800 2320.00
taxable pay to the
3600.00
21.60 Additional 3300 500 rate 1320.00 200.00 tax due on £7,500 8300 5500 from 3320.00 2200.00 Table D £3,375.00
21 9.45 9 3.60 71 58 31.95 23.20
two (or more)
.00 .00 7900 5600 3160.00 2240.00
34 13.60 2200 900
83990.00
360.00
33.20 8100 5900 2360.00 nearest £1 below.
3400 1360.00 3645.00 8400 3360.00
make up 6the
amount
2.40
of
55 22.00 600 240.00 5600 2240.00
.00
22
.00 8000
9.90 10 4.00
5700 3200.00
72 59 32.40 23.60
2280.00
357
14.00 23001000
2.80 841035.00
400.00
56 33.60 Add 8200
6000
22.40 3500 figure from 2400.00
700 1400.00 3690.00 Table C2 Column
280.00
8500 5
5700 3400.00 make up the a
2280.00
23 10.35 11 4.40 73
.00 8100 5800 3240.00 2320.00
taxable 60 32.85
36 pay 24.00
8
to 14.40 the 24001100
1080.00 440.00
3.20 85 57 34.00 22.80
for 8300 6100 Month
3600 800
4 2440.00 3735.00
1440.00 320.00 8600 5800 3440.00 2320.00 £17,866.00 taxable pay to
24
.00 Higher
8200 5900rate 10.80tax
12
3280.00 2360.00 due on 4.80 74 £7,700 nearest from 61 33.30 Table
24.40
37 £1 9 below. D 14.80 £3,080.00 25001200
1125.00 480.00 8400 6200 2480.00 3780.00
3.60 86 58 34.40 23.20 Total 3700 900 tax due 1480.00 360.00 8700 5900 3480.00 2360.00 £21,241.00
nearest £1 be
25 11.25 13 5.20
.00 Plus 8300 6000 tax due 3320.00 on 2400.00 75 62
33.75
24.80
£33 from Table D 38 10 15.20 4.00 2600
1300
£13.20 87 591170.00
520.00 8500 6300 2520.00 3825.00
34.80 23.60 3800 1000 1520.00 400.00 8800 6000 3520.00 2400.00
.00
26
.00 8400
11.70
14 5.60
6100 3360.00
76
63
34.20
25.20
2440.00
39 11 15.60 2700
1400
4.40 881215.00
560.00 6400 2560.00
60 35.20 8600
24.00 3900 1100 1560.00 3870.00
440.00
8900 6100 3560.00 2440.00
.00 27
.00 850012.15 15 6.00
6200 3400.00 77
64
34.65
25.60
£3,093.20
2480.00
40 12 16.00 2800
1500
4.80 891260.00
600.00 6500 2600.00
61 35.60 8700
24.40 4000 1200 1600.00 3915.00
480.00
9000 6200 3600.00 2480.00
28
.00 Add 8600 6300 figure 12.60 from
16
3440.00 2520.00 Table
6.40 78 C1 Column
65 35.10 26.00
3
29001600
1305.00 640.00 8800 6600 2640.00 3960.00
41 13 16.40 5.20 90 62 36.00 24.80 4100 1300 1640.00 520.00 9100 6300 3640.00 2520.00
29 13.05 17 6.80 79 66 35.55 26.40
.00 for 8700 6400 Month 4 3480.00 2560.00
42 14 16.80
30001700
£2,134.00 5.60 91
1350.00 680.00
63 36.40
8900 6700 2680.00 4005.00
25.20 4200 1400 1680.00 560.00 9200 6400 3680.00 2560.00
30 13.50 18 7.20 67 26.80 1800 720.00
.00 8800 6500 3520.00 2600.00 80 36.00 43 15 17.20 6.00 3100 92 641395.00
36.80 25.60
9000 6800 2720.00
4300 1500 1720.00
4050.00
600.00 9300 6500 3720.00 2600.00
Total tax due 19 7.60 68 27.20£5,227.20
1900 760.00 6900 2760.00
.00 31
.00 890013.95 6600 3560.00 81 36.45
2640.00
44 16 17.60 6.40
3200 93 65
1440.00 37.20 4400 1760.00 9400 3760.00
826.00
9100
1600 640.00
4095.00
20 8.00 69 27.60 2000 800.00 7000 2800.00 6600 2640.00
.00 32
.00 9000 6700
14.403600.00
2680.00
82 36.90 45 17 18.00 6.80
3300 94 66
1485.00 37.60 26.40
9200 4500 1700 1800.00 680.00
4140.00 9500 6700 3800.00 2680.00
33 14.85 21 8.40 83 70 37.35 28.00 34002100
1530.00 840.00 9300 7100 2840.00 4185.00

Tables C – weekly paid
Page 4 tells you when to use these tables.
Table C1
Employee paid at weekly rates
Week Column 1
If total
taxable
pay to
date
exceeds
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
37
38
39
40
41
42
43
44
45
46
47
48
49
50
51
52
£
616
1232
1847
2463
3078
3694
4310
4925
5541
6156
6772
7387
8003
8619
9234
9850
10465
11081
11696
12312
12928
13543
14159
14774
15390
16005
16621
17237
17852
18468
19083
19699
20315
20930
21546
22161
22777
23392
24008
24624
25239
25855
26470
27086
27701
28317
28933
29548
30164
30779
31395
32010
Column 2
And total
taxable
pay to
date
does not
exceed
£
2885
5770
8654
11539
14424
17308
20193
23077
25962
28847
31731
34616
37500
40385
43270
46154
49039
51924
54808
57693
60577
63462
66347
69231
72116
75000
77885
80770
83654
86539
89424
92308
95193
98077
100962
103847
106731
109616
112500
115385
118270
121154
124039
126924
129808
132693
135577
138462
141347
144231
147116
150000
Column 3
Total tax
due to
date on
pay in
Column 1
£
123.28
246.56
369.45
492.73
615.62
738.90
862.19
985.07
1108.36
1231.24
1354.53
1477.41
1600.70
1723.98
1846.86
1970.15
2093.03
2216.32
2339.20
2462.49
2585.77
2708.66
2831.94
2954.83
3078.11
3201.00
3324.28
3447.56
3570.45
3693.73
3816.62
3939.90
4063.19
4186.07
4309.36
4432.24
4555.53
4678.41
4801.70
4924.98
5047.86
5171.15
5294.03
5417.32
5540.20
5663.49
5786.77
5909.66
6032.94
6155.83
6279.11
6402.00
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
D – 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.
9
Table C2
Employee paid at weekly rates
Column 4
If total
taxable
pay to date
does not
exceed
£
2885
5770
8654
11539
14424
17308
20193
23077
25962
28847
31731
34616
37500
40385
43270
46154
49039
51924
54808
57693
60577
63462
66347
69231
72116
75000
77885
80770
83654
86539
89424
92308
95193
98077
100962
103847
106731
109616
112500
115385
118270
121154
124039
126924
129808
132693
135577
138462
141347
144231
147116
150000
Column 5
Total tax
due to date
on pay in
Column 4
£
1030.90
2061.80
3092.26
4123.16
5154.06
6184.52
7215.42
8245.88
9276.78
10307.68
11338.14
12369.04
13399.50
14430.40
15461.30
16491.76
17522.66
18553.56
19584.02
20614.92
21645.38
22676.28
23707.18
24737.64
25768.54
26799.00
27829.90
28860.80
29891.26
30922.16
31953.06
32983.52
34014.42
35044.88
36075.78
37106.68
38137.14
39168.04
40198.50
41229.40
42260.30
43290.76
44321.66
45352.56
46383.02
47413.92
48444.38
49475.28
50506.18
51536.64
52567.54
53598.00
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
D – 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 D – Higher rate (tax at 40%)
Also to be used for code D0. Pages 2 and 4 tell you when to use this table.
Taxable
pay
£
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
37
38
39
40
41
42
43
44
45
46
47
48
49
Tax
£
0.40
0.80
1.20
1.60
2.00
2.40
2.80
3.20
3.60
4.00
4.40
4.80
5.20
5.60
6.00
6.40
6.80
7.20
7.60
8.00
8.40
8.80
9.20
9.60
10.00
10.40
10.80
11.20
11.60
12.00
12.40
12.80
13.20
13.60
14.00
14.40
14.80
15.20
15.60
16.00
16.40
16.80
17.20
17.60
18.00
18.40
18.80
19.20
19.60
Table D – Tax at 40%
Taxable
pay
£
50
51
52
53
54
55
56
57
58
59
60
61
62
63
64
65
66
67
68
69
70
71
72
73
74
75
76
77
78
79
80
81
82
83
84
85
86
87
88
89
90
91
92
93
94
95
96
97
98
99
Tax
£
20.00
20.40
20.80
21.20
21.60
22.00
22.40
22.80
23.20
23.60
24.00
24.40
24.80
25.20
25.60
26.00
26.40
26.80
27.20
27.60
28.00
28.40
28.80
29.20
29.60
30.00
30.40
30.80
31.20
31.60
32.00
32.40
32.80
33.20
33.60
34.00
34.40
34.80
35.20
35.60
36.00
36.40
36.80
37.20
37.60
38.00
38.40
38.80
39.20
39.60
Taxable
pay
£
100
200
300
400
500
600
700
800
900
1000
1100
1200
1300
1400
1500
1600
1700
1800
1900
2000
2100
2200
2300
2400
2500
2600
2700
2800
2900
3000
3100
3200
3300
3400
3500
3600
3700
3800
3900
4000
4100
4200
4300
4400
4500
4600
4700
4800
4900
5000
10
Tax
£
40.00
80.00
120.00
160.00
200.00
240.00
280.00
320.00
360.00
400.00
440.00
480.00
520.00
560.00
600.00
640.00
680.00
720.00
760.00
800.00
840.00
880.00
920.00
960.00
1000.00
1040.00
1080.00
1120.00
1160.00
1200.00
1240.00
1280.00
1320.00
1360.00
1400.00
1440.00
1480.00
1520.00
1560.00
1600.00
1640.00
1680.00
1720.00
1760.00
1800.00
1840.00
1880.00
1920.00
1960.00
2000.00
Taxable
pay
£
5100
5200
5300
5400
5500
5600
5700
5800
5900
6000
6100
6200
6300
6400
6500
6600
6700
6800
6900
7000
7100
7200
7300
7400
7500
7600
7700
7800
7900
8000
8100
8200
8300
8400
8500
8600
8700
8800
8900
9000
9100
9200
9300
9400
9500
9600
9700
9800
9900
10000
20000
30000
40000
50000
60000
70000
80000
90000
100000
Tax
£
2040.00
2080.00
2120.00
2160.00
2200.00
2240.00
2280.00
2320.00
2360.00
2400.00
2440.00
2480.00
2520.00
2560.00
2600.00
2640.00
2680.00
2720.00
2760.00
2800.00
2840.00
2880.00
2920.00
2960.00
3000.00
3040.00
3080.00
3120.00
3160.00
3200.00
3240.00
3280.00
3320.00
3360.00
3400.00
3440.00
3480.00
3520.00
3560.00
3600.00
3640.00
3680.00
3720.00
3760.00
3800.00
3840.00
3880.00
3920.00
3960.00
4000.00
8000.00
12000.00
16000.00
20000.00
24000.00
28000.00
32000.00
36000.00
40000.00
Where the exact
amount of taxable
pay is not shown, add
together the figures
for two (or more)
entries to make up
the amount of taxable
pay to the nearest £1
below.

Table D – Additional rate (tax at 45%)
Also to be used for code D1. Pages 8 and 9 tell you when to use this table.
Taxable
pay
£
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
37
38
39
40
41
42
43
44
45
46
47
48
49
50
Tax
£
0.45
0.90
1.35
1.80
2.25
2.70
3.15
3.60
4.05
4.50
4.95
5.40
5.85
6.30
6.75
7.20
7.65
8.10
8.55
9.00
9.45
9.90
10.35
10.80
11.25
11.70
12.15
12.60
13.05
13.50
13.95
14.40
14.85
15.30
15.75
16.20
16.65
17.10
17.55
18.00
18.45
18.90
19.35
19.80
20.25
20.70
21.15
21.60
22.05
22.50
Table D – Tax at 45%
Taxable
pay
£
51
52
53
54
55
56
57
58
59
60
61
62
63
64
65
66
67
68
69
70
71
72
73
74
75
76
77
78
79
80
81
82
83
84
85
86
87
88
89
90
91
92
93
94
95
96
97
98
99
100
Tax
£
22.95
23.40
23.85
24.30
24.75
25.20
25.65
26.10
26.55
27.00
27.45
27.90
28.35
28.80
29.25
29.70
30.15
30.60
31.05
31.50
31.95
32.40
32.85
33.30
33.75
34.20
34.65
35.10
35.55
36.00
36.45
36.90
37.35
37.80
38.25
38.70
39.15
39.60
40.05
40.50
40.95
41.40
41.85
42.30
42.75
43.20
43.65
44.10
44.55
45.00
Taxable
pay
£
200
300
400
500
600
700
800
900
1000
1100
1200
1300
1400
1500
1600
1700
1800
1900
2000
2100
2200
2300
2400
2500
2600
2700
2800
2900
3000
3100
3200
3300
3400
3500
3600
3700
3800
3900
4000
4100
4200
4300
4400
4500
4600
4700
4800
4900
5000
5100
5200
5300
5400
5500
5600
5700
5800
5900
6000
11
Tax
£
90.00
135.00
180.00
225.00
270.00
315.00
360.00
405.00
450.00
495.00
540.00
585.00
630.00
675.00
720.00
765.00
810.00
855.00
900.00
945.00
990.00
1035.00
1080.00
1125.00
1170.00
1215.00
1260.00
1305.00
1350.00
1395.00
1440.00
1485.00
1530.00
1575.00
1620.00
1665.00
1710.00
1755.00
1800.00
1845.00
1890.00
1935.00
1980.00
2025.00
2070.00
2115.00
2160.00
2205.00
2250.00
2295.00
2340.00
2385.00
2430.00
2475.00
2520.00
2565.00
2610.00
2655.00
2700.00
Taxable
pay
£
6100
6200
6300
6400
6500
6600
6700
6800
6900
7000
7100
7200
7300
7400
7500
7600
7700
7800
7900
8000
8100
8200
8300
8400
8500
8600
8700
8800
8900
9000
9100
9200
9300
9400
9500
9600
9700
9800
9900
10000
20000
30000
40000
50000
60000
70000
80000
90000
100000
200000
300000
400000
500000
600000
700000
800000
900000
1000000
Tax
£
2745.00
2790.00
2835.00
2880.00
2925.00
2970.00
3015.00
3060.00
3105.00
3150.00
3195.00
3240.00
3285.00
3330.00
3375.00
3420.00
3465.00
3510.00
3555.00
3600.00
3645.00
3690.00
3735.00
3780.00
3825.00
3870.00
3915.00
3960.00
4005.00
4050.00
4095.00
4140.00
4185.00
4230.00
4275.00
4320.00
4365.00
4410.00
4455.00
4500.00
9000.00
13500.00
18000.00
22500.00
27000.00
31500.00
36000.00
40500.00
45000.00
90000.00
135000.00
180000.00
225000.00
270000.00
315000.00
360000.00
405000.00
450000.00
Where the
exact amount
of taxable pay
is not shown,
add together
the figures
for two (or
more) entries
to make up
the amount of
taxable pay to
the nearest £1
below.

Help and guidance
Help and guidance is available from the following sources.
Real Time Information (RTI)
HMRC introduced Real Time Information (RTI) in April 2013.
Employers and pension providers send PAYE information to
HMRC online when they pay their employees, instead of yearly.
For more information go to www.hmrc.gov.uk/rti/index.htm
The internet
The links to the internet guidance in this Helpbook may change
in April 2013 because of changes around PAYE in real time.
If you want to use one of the links after April 2013 you should
go to www.hmrc.gov.uk/payerti forms and publications section
for the latest version of this helpbook.
For help with payroll go to www.hmrc.gov.uk/paye
For wider interactive business help go to
www.gov.uk/starting-up-a-business
We offer free online presentations (webinars) covering a range
of payroll topics. For more information go to
www.hmrc.gov.uk/webinars/index.htm
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 are referring to the latest
online version.
Online services
For information and help using our Online Services go to
www.hmrc.gov.uk/online
For more help contact the Online Services Helpdesk by:
• email helpdesk@ir-efile.gov.uk
• phone 0845 60 55 999, or
• textphone 0845 366 7805.
Basic PAYE Tools
The Basic PAYE Tools is software that you download onto your
computer. It will help you run your payroll throughout the year.
It is designed for employers who have nine or fewer employees,
and has been updated so that you can use it to calculate payroll
deductions and then report payroll information online in real
time. Basic PAYE Tools will:
• record your employees’ details
• work out and record your employee’s pay, tax, NICs and any
Student Loan deductions every payday
• generate the payroll data that you need to send to HMRC in
real time, including starter and leaver information
• produce an Employer payment record that works out how
much you need to pay HMRC
• contain calculators to help you to work out statutory
payments such as Statutory Sick Pay and Statutory
Maternity Pay.
Current users of HMRC’s Basic PAYE Tools for ‘traditional’ PAYE
should follow the special guidance set out at
www.hmrc.gov.uk/BPT2013
Other customers can find further information and download the
Basic PAYE Tools for real time reporting from www.hmrc.gov.
uk/payerti/getting-started/payroll-system.htm
Employer helplines
• Employer for less than 3 years, phone 0845 60 70 143.
• Employer for 3 years or more, phone 08457 143 143.
• If you have a hearing or speech impairment and use a
textphone, phone 0845 602 1380.
Employer helpbooks and forms
Helpbooks and forms are available to download.
Go to www.hmrc.gov.uk/paye/forms-publications.htm
Exceptionally, if you don’t have access to the internet, some
of our helpbooks and forms are available from the Employer
Orderline on 08457 646 646.
Yr laith Gymraeg
I lawrlwytho ffurflenni a llyfrynnau cymorth Cymraeg, ewch i
www.hmrc.gov.uk/cymraeg/ffurflenniathaflenni_defnyddiol.
htm#2 a dilyn y cysylltiad i Becyn y Cyflogwr. Os, yn eithriadol,
nad oes gennych gysylltiad i’r rhyngrwyd, cysylltwch â’r Ganolfan
Gyswllt Cymraeg ar 0300 200 1900.
Forms and guidance in Braille, large
print and audio
For details of employer forms and
guidance in Braille, large print or audio,
phone the Employer Orderline on
08457 646 646 and ask to speak to the
Customer Service Team.
Business Education and Support Team
We have a wide range of free educational products to help and
support businesses.
For more information go to www.hmrc.gov.uk/startingup/
index.htm or phone 0845 603 2691.
Employer Bulletin online
Employer Bulletins contain information and news for employers.
We publish these several times a year.
Go to www.hmrc.gov.uk/paye/employer-bulletin
Employer email alerts
We 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
www.hmrc.gov.uk/paye/forms-publications/register.htm
HM Revenue & Customs (HMRC)
If you have a query about your PAYE scheme:
• phone the Employer Helpline on 08457 143 143, or
• write to:
HM Revenue & Customs
National Insurance Contributions & Employer Office
BP4009
Chillingham House
Benton Park View
NEWCASTLE
NE98 1ZZ
Please tell us your employer PAYE reference when you contact
us. You will find it on correspondence from HMRC.
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.hmrc.gov.uk/charter
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