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

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