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

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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
Page 1 and 2: Taxable Pay Tables Manual Method Be
Page 3: The Monthly chart below will help y
Page 7 and 8: Table B - Basic rate (tax at 20%) c
Page 9 and 10: Tables C - weekly paid Page 4 tells
Page 11 and 12: Table D - Additional rate (tax at 4

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

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