Tables B to D (April 2013)

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 employees 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

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 dont 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.

Example of how to establish taxable pay

using the Pay Adjustment Tables, Tables A.
Example 1 all codes except BR, D0 and D1
Employees 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
Employees code is BR
The pay month is in Month 4

The calculator tables are printed separately. You may find these
easier to use, but you will need a calculator.

Taxable pay

Pay in the month is

800.00

Plus previous pay to date

2,400.00

Total pay to date

3,200.00

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.

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.

To use Tables A you need to know the:

Total taxable pay to date

3,200.00

employees tax code, and

Rounded down to the nearest pound

3,200

tax week/month number covering the date of payment

see the charts on page 3.

Take the P11 column 5 figure, for example, 3,200

and either:

Using the employees date of payment to identify the tax week

or the month, use Table A for the appropriate week or month to
establish taxable pay.

use Tables B on pages 6 and 7, or

Round down taxable pay to the nearest pound.

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

6 October to 5 November

6 May to 5 June

6 November to 5 December

6 June to 5 July

6 December to 5 January

6 July to 5 August

6 January to 5 February

10

6 August to 5 September

6 February to 5 March

11

6 September to 5 October

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
number

6 Apr to 12 Apr
1
13 Apr to 19 Apr
2
20 Apr to 26 Apr
3
27 Apr to 3 May
4
4 May to 10 May
5
11 May to 17 May
6
18 May to 24 May
7
25 May to 31 May
8
1 Jun to 7 Jun
9
8 Jun to 14 Jun
10
15 Jun to 21 Jun
11
22 Jun to 28 Jun
12
29 Jun to 5 Jul
13

6 Jul to 12 Jul
13 Jul to 19 Jul
20 Jul to 26 Jul
27 Jul to 2 Aug
3 Aug to 9 Aug
10 Aug to 16 Aug
17 Aug to 23 Aug
24 Aug to 30 Aug
31 Aug to 6 Sep
7 Sep to 13 Sep
14 Sep to 20 Sep
21 Sep to 27 Sep
28 Sep to 4 Oct

Week
Period
number
14
15
16
17
18
19
20
21
22
23
24
25
26

5 Oct to 11 Oct
12 Oct to 18 Oct
19 Oct to 25 Oct
26 Oct to 1 Nov
2 Nov to 8 Nov
9 Nov to 15 Nov
16 Nov to 22 Nov
23 Nov to 29 Nov
30 Nov to 6 Dec
7 Dec to 13 Dec
14 Dec to 20 Dec
21 Dec to 27 Dec
28 Dec to 3 Jan

Week
Period
number
27
28
29
30
31
32
33
34
35
36
37
38
39

Week
number

4 Jan to 10 Jan
40
11 Jan to 17 Jan
41
18 Jan to 24 Jan
42
25 Jan to 31 Jan
43
1 Feb to 7 Feb
44
8 Feb to 14 Feb
45
15 Feb to 21 Feb
46
22 Feb to 28 Feb
47
1 Mar to 7 Mar
48
8 Mar to 14 Mar
49
15 Mar to 21 Mar
50
22 Mar to 28 Mar
51
29 Mar to 4 Apr
52
5 April (use the
table on a week 1 basis) 53

Monthly paid

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.

Month

Column 1

2668

5335

8003

10670

13338

16005

18673

21340

24008

10

26675

11

29343

12

32010

Week

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.

Is your employees 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 employees total taxable pay to date is more
than the amount in Column 1, use Tables C and D on pages
8, 10 and 11.

Column 1

Week

Column 1

1
2
3
4
5

616
1232
1847
2463
3078

36
37
38
39
40

22161
22777
23392
24008
24624

6
7
8
9
10

3694
4310
4925
5541
6156

41
42
43
44
45

25239
25855
26470
27086
27701

11
12
13
14
15

6772
7387
8003
8619
9234

46
47
48
49
50

28317
28933
29548
30164
30779

16
17
18
19
20

9850
10465
11081
11696
12312

51
52

31395
32010

21
22
23
24
25

12928
13543
14159
14774
15390

26
27
28
29
30

16005
16621
17237
17852
18468

31
32
33
34
35

19083
19699
20315
20930
21546

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 employees 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 employees 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

Example 4 code BR only

Employees code is 431L

The pay week is in Week 11

Employees code is BR
The pay week is in Week 11
203.00

Pay in the week is

Plus previous pay to date

Table
B B1,827.00
20%
Basic
Rate
Plus previous pay to date
Table
20%
Basic
Rate

Total pay to date

Pages
2 and
4 tell
when
to use
this
table.
2,030.00
Total
pay
to date
Pages
2 and
4 you
tell you
when
to use
this
table.

Minus Pay Adjustment Tables A

figure at Week 11 code 431L

140.00

Pay in the week is

1,360.00
1,500.00

You do not need to use the Pay Adjustment Tables A for

code BR.
Table
B B
Table
Therefore,
taxdue
is due
the
whole
of
Tax Tax
due
on
taxable
pay
fromfrom
1the
to
15,000
Total taxable pay to date
1,116.34
onon
taxable
pay
1pay
to for
15,000
this month.
Rounded down to the nearest pound
1,116
le.
Total
tax tax Total
Total
tax tax Total
tax tax Total
tax tax To
Total Total
Total
Total
Total
Total Total
Total
Total Total
Total
Total taxable
pay to date
1,500.00
taxable
due
taxable
due
taxable
due
taxable
due
taxable
due
taxable
due
taxable
due
taxable
due tax
Rounded down to the nearest pound
1,500
pay
pay
pay
to
date
to
date
to
date
pay
to
date
pay
pay
pay
date
to date
to date
pay
to date p
You willTable
alreadyBhave used Pay Adjustment
Tables Ato
and
Take
the
P11
Column
5
figure,
for
example,
1,500
to
date
to
date
to
date
to
date
to
date 5. If you need to date
to date
to date
Tax due on
taxable pay
from
completed
your
P111
upto
to15,000
and includingtoColumn
and either:
Table
B

20%
Basic
Rate
help to do this see Helpbook E13(2013) Day-to-day payroll.
otal tax
Total
Total tax
Total
Total tax
Total
Total tax
use Table B on pages
6 and 7,20.00
or
1002100
5100
51 51
10.20
and 4 tell you
when
to 5100
use this1020.00
table.
0.200.20
1 1
1020.00 10
20.00
10.20 Pages
Table
B

20%
Basic
Rate
B

20%
Basic
Rate
due Table
taxable
due
taxable
due
taxable
due

m
ultiply
by
0.20
(20%)
200
5200
1040.00
40.00
52
10.40
0.40
2 use
5200
200
1040.00 10
First use Table B on
Then
Table
B
40.00
52
10.40
2
0.40
300 300
o datePages
date
payPages
pay
to this
date
date
x10.60
0.20 = 300.00.
60.00
53
10.60
3to
1060.00 10
60.00 53005300 1060.00
2pages
and
you
when to use
table.
2pay
and
4 tell
you
when to use
thison
table.
53 1,500
3 46tell
pages
6 and
7to
for
the
and0.60
7 0.60
400
5400
1080.00
80.00
54
10.80
0.80
4 4
5400
400
to
date
to
date
to
date
1080.00 10
80.00
54
10.80
nearest round figure
for the remainder 0.80
500 500
10
100.00
55 55
11.00
1.001.00
Tax due on
5 5
1100.00
100.00 55005500 1100.00
11.00
below 1,116, it is
of 1,116, it is
Table
B
Table B
600 600
56005600 1120.00
10
120.00
11.20
5100 16.61020.00
1.20
100
1120.00
10100
2020.00
20.00
120.00
10.20
11.20
56
1.20 pay56
1,100.
Totalpay from
Total
Total
Total
tax
due on taxable
1tax
to 15,000
Tax6due on taxable
from 1 toTax
15,000
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

200
300
Total
400
taxable
500

40.00
60.00
Total tax
80.00
due
100.00

800
900
1
1000
2

120.00
140.00
160.00
180.00
0.20
200.00
0.40

3
1100
4
1200
5
1300
1400
6
1500
7

0.60
220.00
0.80
240.00
1.00
260.00
280.00
1.20
300.00
1.40

pay
600
to700
date

to date

5200
5300
Total
5400
taxable
5500

pay
5600
to5700
date
5800
5900
51
6000
52
53
6100
54
6200
55
6300

6400
56
6500
57
58
1.60
8
6600
1600
320.00
59
1.80
9
6700
1700
340.00
Tax
due on 1,100
from Table
B
60
2.00
10
6800
1800
360.00

Plus
tax due on380.00
16 from Table
6900B
1900
11

2.20

14.20
14.40
14.60
14.80
15.00

13
2100
14
2200
15
2300

2.60
420.00
2.80
440.00
3.00
460.00

2400
16
2500
17

480.00
3.20
500.00
3.40

15.20
15.40
15.60
15.80
16.00

18
2600
19
2700
20
2800
2900
21
3000
22

16.20
16.40
16.60
16.80
17.00

23
3100
24
3200
25
3300

17.20
17.40
17.60
17.80
18.00

28
3600
29
3700
30
3800

18.20
18.40
18.60

33
4100
34
4200
35
4300

Total
2000
2.40
12 tax due 400.00

3400
26
3500
27

3900
31
4000
32

3.60
520.00
3.80
540.00
4.00
560.00
580.00
4.20
600.00
4.40
4.60
620.00
4.80
640.00
5.00
660.00
680.00
5.20
700.00
5.40
5.60
720.00
5.80
740.00
6.00
760.00
780.00
6.20
800.00
6.40
6.60
820.00
6.80
840.00
7.00
860.00

61
7000
62
63
7100
64
7200
65
7300
7400
66
7500
67
68
7600
69
7700
70
7800
7900
71
8000
72
73
8100
74
8200
75
8300
8400
76
8500
77
78
8600
79
8700
80
8800
8900
81
9000
82
83
9100
84
9200
85
9300

913.66

1.40
71040.00
10200
1.40
7
1.60
81060.00
10300
1.60
8
Total
tax
Total tax Total
Total
1.80
91080.00
10400
1.80
9
taxable
due
taxable
due
2.00
101100.00
10500
2.00
10

pay
to date to date
pay
2.20
111120.00
10600
2.20
11
to date
to
date
2.40
121140.00
12
131160.00
13
141180.00
14
110.20
151200.00
15
210.40
310.60
161220.00
16
410.80
171240.00
17
511.00
181260.00
18
191280.00
19
611.20
201300.00
20
711.40
811.60
211320.00
21
911.80
1340.00
22
220.00
22
12.00
10
1360.00
23
23
3.20
1380.00
24
12.20
24
11
223.20
1400.00
25
12.40
25
12
12.60
13
261420.00
26
12.80
14
1440.00
27
27
13.00
15
1460.00
28
28
1480.00
29
13.20
29
16
1500.00
30
13.40
30
17
13.60
18
1520.00
31
31
13.80
19
1540.00
32
32
14.00
20
1560.00
33
33
1580.00
34
14.20
34
21
1600.00
35
14.40
35
22
14.60
23
1620.00
36
36
14.80
24
1640.00
37
37
15.00
25
1660.00
38
38
1680.00
39
15.20
39
26
1700.00
40
15.40
40
27
15.60
28
1720.00
41 41
15.80
29
1740.00
42
42
16.00
30
431760.00
43
1780.00
44
16.20
44
31
1800.00
45
16.40
45
32
16.60
33
1820.00
46
46
16.80
34
1840.00
47
47
17.00
35
1860.00
48

10700
2.40
2.60
10800
2.60
2.80
10900
100
2.80
0.20
3.00
11000
200
3.00
0.40
300
0.60
3.20
11100
3.20
400
0.80
3.40
11200
3.40
500
1.00
3.60
11300
3.60
3.80
11400
600
3.80
1.20
4.00
11500
700
4.00
1.40
800
1.60
4.20
11600
4.20
900
1.80
4.40
11700
4.40
1000
2.00
4.60
11800
4.60
4.80
11900
1100
4.80
2.20
5.00
12000
1200
5.00
2.40
1300
2.60
5.20
12100
5.20
1400
2.80
5.40
12200
5.40
1500
3.00
5.60
12300
5.60
5.80
12400
1600
5.80
3.20
6.00
12500
1700
6.00
3.40
1800
3.60
6.20
12600
6.20
1900
3.80
6.40
12700
6.40
2000
4.00
6.60
12800
6.60
6.80
12900
2100
6.80
4.20
7.00
13000
2200
7.00
4.40
2300
4.60
7.20
13100
7.20
2400
4.80
7.40
13200
7.40
2500
5.00
7.60
13300
7.60
7.80
13400
2600
7.80
5.20
8.00
13500
2700
8.00
5.40
2800
5.60
8.20
13600
8.20
2900
5.80
8.40
13700
8.40
3000
6.00
8.60
13800
8.60
8.80
13900
8.80
3100
6.20
9.00
14000
9.00
3200
6.40
3300
6.60
9.20
14100
9.20
3400
6.80
9.40
14200
9.40
3500
7.00
9.60
14300
9.60

57
2040.00
57
58
2060.00
58
Total
tax
59
2080.00
59
taxable
due
60
2100.00
60

700 700
11.40
11.40
taxable
800
11.60
800
11.60
Total
tax
Total
Total
Total
tax
900 pay
11.80
900
11.80
taxable
due
taxable
due
1000
12.00
to
date
1000
12.00

140.00
140.00
due
160.00
160.00
Total
tax
Total
to
date
180.00
180.00
due
taxable
200.00
200.00

57005700 1140.00
1140.00
taxable
due
5800
5800 1160.00
1160.00
Total
Total
tax
Total
tax
pay
to
date
59005900 1180.00
1180.00
taxable
due
due
6000
1200.00
to
date
6000
1200.00

10
10
10T
ta
11

13001300
2
1400
1400
100
1020.00
3
1500
1500
200
1040.00
4
300
1060.00
5
1600
1600
400
1080.00
17001700
6
500
1100.00
1800
1800
7
1900
1900
600
1120.00
8
2000
2000
700
1140.00
9
800
1160.00
10
21002100
900
1180.00
2200
2200
11
1000
1200.00
2300
2300
12
2400
2400
1100
1220.00
13
2500
2500
1200
1240.00
14
1300
1260.00
15
2600
2600
1400
1280.00
2700
2700
16
1500
1300.00
2800
2800
17
2900
2900
1600
1320.00
18
3000
3000
1700
1340.00
19
1800
1360.00
20
3100
3100
1900
1380.00
32003200
21
2000
1400.00
3300
3300
22
3400
3400
2100
1420.00
23
3500
3500
2200
1440.00
24
2300
1460.00
25
36003600
1480.00
2400
3700
3700
26
1500.00
2500
3800
3800
27
3900
3900
1520.00
2600
28
4000
4000
1540.00
2700
29
1560.00
2800
30
4100
4100
1580.00
2900
4200
4200
31
1600.00
3000
4300
4300
32
4400
4400
1620.00
3100
33
4500
4500
1640.00
3200
34
1660.00
3300
35
4600
4600
1680.00
3400
47004700
36
1700.00
3500
4800
4800

220.00
220.00
to date
240.00
240.00
0.20
260.00
260.00
0.40
280.00
280.00
20.00
10100
0.60
300.00
300.00
40.00
10200
0.80
60.00
10300
1.00
320.00
320.00
80.00
10400
340.00
340.00
1.20
100.00
10500
360.00
360.00
1.40
380.00
380.00
120.00
1.60
10600
400.00
400.00
140.00
1.80
10700
160.00
2.00
10800
420.00
420.00
180.00
10900
440.00
440.00
2.20
200.00
11000
460.00
460.00
2.40
480.00
480.00
220.00
2.60
11100
500.00
500.00
240.00
2.80
11200
260.00
3.00
11300
520.00
520.00
280.00
11400
540.00
540.00
3.20
300.00
11500
560.00
560.00
3.40
580.00
580.00
320.00
3.60
11600
600.00
600.00
340.00
3.80
11700
360.00
4.00
11800
620.00
620.00
380.00
11900
640.00
640.00
4.20
400.00
12000
660.00
660.00
4.40
680.00
680.00
420.00
4.60
12100
700.00
700.00
440.00
4.80
12200
460.00
5.00
12300
720.00
720.00
480.00
12400
740.00
740.00
5.20
500.00
12500
760.00
760.00
5.40
780.00
780.00
520.00
5.60
12600
800.00
800.00
540.00
5.80
12700
560.00
6.00
12800
820.00
820.00
580.00
12900
840.00
840.00
6.20
600.00
13000
860.00
860.00
6.40
880.00
880.00
620.00
6.60
13100
900.00
900.00
640.00
6.80
13200
660.00
7.00
13300
920.00
920.00
680.00
13400
940.00
940.00
7.20
700.00
13500
960.00
960.00
7.40

61006100 1220.00
1220.00
to date
6200
1240.00
6200
1240.00
51
10.20
63006300
1260.00
1260.00
52
10.40
1280.00
6400
1280.00
6400
5100
53
10.60
1020.00
2020.00
1300.00
6500
1300.00
6500
5200
54
10.80
1040.00
2040.00
5300
55
11.00
1060.00
2060.00
6600
1320.00
6600 1320.00
5400
1080.00
2080.00
1340.00
67006700
1340.00
11.20
56
5500
1100.00
2100.00 1360.00
6800
1360.00
6800
11.40
57
1380.00
6900
1380.00
6900
11.60
5600
58
1120.00
2120.00
1400.00
7000
1400.00
7000
11.80
5700
59
1140.00
2140.00
12.00
5800
60
1160.00
2160.00
71007100 1420.00
1420.00
5900
1180.00
2180.00 1440.00
7200
1440.00
7200
12.20
61
6000
1200.00
2200.00 1460.00
7300
1460.00
7300
12.40
62
1480.00
7400
1480.00
7400
12.60
6100
63
1220.00
2220.00
1500.00
7500
1500.00
7500
12.80
6200
64
1240.00
2240.00
13.00
6300
1260.00
65
2260.00
1520.00
7600
1520.00
7600
1280.00
6400
2280.00
1540.00
77007700
1540.00
13.20
66
1300.00
6500
2300.00 1560.00
7800
1560.00
7800
13.40
67
1580.00
7900
1580.00
7900
13.60
1320.00
6600
68
2320.00
1600.00
8000
1600.00
8000
13.80
1340.00
6700
69
2340.00
14.00
1360.00
6800
70
2360.00
81008100 1620.00
1620.00
1380.00
6900
2380.00
1640.00
82008200
1640.00
14.20
71
1400.00
7000
2400.00 1660.00
8300
1660.00
14.40
8300
72
1680.00
8400
1680.00
14.60
8400
1420.00
7100
73
2420.00
1700.00
8500
1700.00
14.80
8500
1440.00
7200
74
2440.00
15.00
1460.00
2460.00
7300
75
1720.00
86008600
1720.00
1480.00
2480.00 1740.00
7400
8700
1740.00
15.20
8700
76
1500.00
2500.00 1760.00
7500
8800
1760.00
15.40
8800
77
1780.00
8900
1780.00
15.60
8900
1520.00
2520.00
7600
78
1800.00
9000
1800.00
15.80
9000
1540.00
2540.00
7700
79
16.00
1560.00
2560.00
7800
80
1820.00
9100
1820.00
9100
1580.00
2580.00
7900
1840.00
92009200
1840.00
16.20
81
1600.00
2600.00 1860.00
8000
9300
1860.00
16.40
9300
82
1880.00
9400
1880.00
16.60
1620.00
9400
2620.00
8100
83
1900.00
9500
1900.00
16.80
1640.00
9500
2640.00
8200
84
17.00
1660.00
2660.00
8300
85
96009600 1920.00
1920.00
1680.00
2680.00
8400
1940.00
97009700
1940.00
17.20
86
1700.00
2700.00 1960.00
8500
9800
1960.00
17.40
9800
87

11
to
11
11
11
1
11
1

pay
pay
to date to date
pay
to date
12.20
61
2120.00
12.20 11001100
61
to62
date
to
date
to
date
12.40
2140.00
12.40 12001200
62
1
63
2160.00
63
64
2180.00
64
20.00
51
65
2200.00
65
40.00
52
60.00
53
66
2220.00
66
80.00
54
67
2240.00
67
100.00
55
68
2260.00
68
69
2280.00
69
120.00
56
70
2300.00
140.00
70
57
160.00
58
71
2320.00
71
180.00
59
72
2340.00
72
200.00
60
73
2360.00
73
74
2380.00
220.00
74
61
75
2400.00
240.00
75
62
260.00
63
76
2420.00
76
280.00
64
77
2440.00
77
300.00
65
78
2460.00
78
79
2480.00
320.00
79
66
80
2500.00
340.00
80
67
360.00
68
81
2520.00
81
380.00
69
82
2540.00
82
400.00
70
83
2560.00
83
84
2580.00
420.00
84
71
85
2600.00
440.00
85
72
460.00
73
86
2620.00
86
480.00
74
87
2640.00
87
500.00
75
88
2660.00
88
89
2680.00
520.00
89
76
90
2700.00
540.00
90
77
560.00
78
91
2720.00
91
580.00
79
92
2740.00
92
600.00
80
2760.00
93
93
2780.00
94
620.00
94
81
2800.00
95
640.00
95
82
660.00
83
2820.00
96
96
5680.00
84
2840.00
97
97
700.00
85
2860.00
98

12.60
12.60
12.80
5100
12.80
10.20
13.00
5200
13.00
10.40
5300
10.60
13.20
13.20
5400
10.80
13.40
13.40
5500
11.00
13.60
13.60
13.80
5600
13.80
11.20
14.00
14.00
5700
11.40
5800
11.60
14.20
14.20
5900
11.80
14.40
14.40
6000
12.00
14.60
14.60
14.80
14.80
6100
12.20
15.00
15.00
6200
12.40
6300
12.60
15.20
15.20
6400
12.80
15.40
15.40
6500
13.00
15.60
15.60
15.80
15.80
6600
13.20
16.00
16.00
6700
13.40
6800
13.60
16.20
16.20
6900
13.80
16.40
16.40
7000
14.00
16.60
16.60
16.80
16.80
7100
14.20
17.00
17.00
7200
14.40
7300
14.60
17.20
17.20
7400
14.80
17.40
17.40
7500
15.00
17.60
17.60
17.80
17.80
7600
15.20
18.00
18.00
7700
15.40
7800
15.60
18.20
18.20
7900
15.80
18.40
18.40
8000
16.00
18.60
18.60
18.80
18.80
16.20
8100
19.00
19.00
16.40
8200
16.60
8300
19.20
19.20
16.80
8400
19.40
19.40
17.00
8500
19.60
19.60

to date
pay

pay
to date

to date

1
11
1
11
1
11

11
1
12
1

1
12
1
12
1
12

12
1
12
1

1
12
1
12
1
12
12
1
13
1

1
13
1
13
1
13

13
1
13
1

1
13
1
13
1
13

13
1
14
1

1
14
1
14
1
14
14
1
14
1

1
14
1
14
1
14

Table B Basic rate (tax at 20%)

Pages 2, 4 and 5 tell you when to use this table.

Table B Tax at 20%

Tax due on taxable pay from 1 to 15,000
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

0.20
0.40
0.60
0.80
1.00

51
52
53
54
55

10.20
10.40
10.60
10.80
11.00

100
200
300
400
500

20.00
40.00
60.00
80.00
100.00

5100
5200
5300
5400
5500

1020.00
1040.00
1060.00
1080.00
1100.00

10100
10200
10300
10400
10500

2020.00
2040.00
2060.00
2080.00
2100.00

6
7
8
9
10

1.20
1.40
1.60
1.80
2.00

56
57
58
59
60

11.20
11.40
11.60
11.80
12.00

600
700
800
900
1000

120.00
140.00
160.00
180.00
200.00

5600
5700
5800
5900
6000

1120.00
1140.00
1160.00
1180.00
1200.00

10600
10700
10800
10900
11000

2120.00
2140.00
2160.00
2180.00
2200.00

11
12
13
14
15

2.20
2.40
2.60
2.80
3.00

61
62
63
64
65

12.20
12.40
12.60
12.80
13.00

1100
1200
1300
1400
1500

220.00
240.00
260.00
280.00
300.00

6100
6200
6300
6400
6500

1220.00
1240.00
1260.00
1280.00
1300.00

11100
11200
11300
11400
11500

2220.00
2240.00
2260.00
2280.00
2300.00

16
17
18
19
20

3.20
3.40
3.60
3.80
4.00

66
67
68
69
70

13.20
13.40
13.60
13.80
14.00

1600
1700
1800
1900
2000

320.00
340.00
360.00
380.00
400.00

6600
6700
6800
6900
7000

1320.00
1340.00
1360.00
1380.00
1400.00

11600
11700
11800
11900
12000

2320.00
2340.00
2360.00
2380.00
2400.00

21
22
23
24
25

4.20
4.40
4.60
4.80
5.00

71
72
73
74
75

14.20
14.40
14.60
14.80
15.00

2100
2200
2300
2400
2500

420.00
440.00
460.00
480.00
500.00

7100
7200
7300
7400
7500

1420.00
1440.00
1460.00
1480.00
1500.00

12100
12200
12300
12400
12500

2420.00
2440.00
2460.00
2480.00
2500.00

26
27
28
29
30

5.20
5.40
5.60
5.80
6.00

76
77
78
79
80

15.20
15.40
15.60
15.80
16.00

2600
2700
2800
2900
3000

520.00
540.00
560.00
580.00
600.00

7600
7700
7800
7900
8000

1520.00
1540.00
1560.00
1580.00
1600.00

12600
12700
12800
12900
13000

2520.00
2540.00
2560.00
2580.00
2600.00

31
32
33
34
35

6.20
6.40
6.60
6.80
7.00

81
82
83
84
85

16.20
16.40
16.60
16.80
17.00

3100
3200
3300
3400
3500

620.00
640.00
660.00
680.00
700.00

8100
8200
8300
8400
8500

1620.00
1640.00
1660.00
1680.00
1700.00

13100
13200
13300
13400
13500

2620.00
2640.00
2660.00
2680.00
2700.00

36
37
38
39
40

7.20
7.40
7.60
7.80
8.00

86
87
88
89
90

17.20
17.40
17.60
17.80
18.00

3600
3700
3800
3900
4000

720.00
740.00
760.00
780.00
800.00

8600
8700
8800
8900
9000

1720.00
1740.00
1760.00
1780.00
1800.00

13600
13700
13800
13900
14000

2720.00
2740.00
2760.00
2780.00
2800.00

41
42
43
44
45

8.20
8.40
8.60
8.80
9.00

91
92
93
94
95

18.20
18.40
18.60
18.80
19.00

4100
4200
4300
4400
4500

820.00
840.00
860.00
880.00
900.00

9100
9200
9300
9400
9500

1820.00
1840.00
1860.00
1880.00
1900.00

14100
14200
14300
14400
14500

2820.00
2840.00
2860.00
2880.00
2900.00

46
47
48
49
50

9.20
9.40
9.60
9.80
10.00

96
97
98
99

19.20
19.40
19.60
19.80

4600
4700
4800
4900
5000

920.00
940.00
960.00
980.00
1000.00

9600
9700
9800
9900
10000

1920.00
1940.00
1960.00
1980.00
2000.00

14600
14700
14800
14900
15000

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.

Table B Tax at 20%

Tax due on taxable pay from 15,100 to 32,010
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

15100
15200
15300
15400
15500

3020.00
3040.00
3060.00
3080.00
3100.00

20100
20200
20300
20400
20500

4020.00
4040.00
4060.00
4080.00
4100.00

25100
25200
25300
25400
25500

5020.00
5040.00
5060.00
5080.00
5100.00

30100
30200
30300
30400
30500

6020.00
6040.00
6060.00
6080.00
6100.00

15600
15700
15800
15900
16000

3120.00
3140.00
3160.00
3180.00
3200.00

20600
20700
20800
20900
21000

4120.00
4140.00
4160.00
4180.00
4200.00

25600
25700
25800
25900
26000

5120.00
5140.00
5160.00
5180.00
5200.00

30600
30700
30800
30900
31000

6120.00
6140.00
6160.00
6180.00
6200.00

16100
16200
16300
16400
16500

3220.00
3240.00
3260.00
3280.00
3300.00

21100
21200
21300
21400
21500

4220.00
4240.00
4260.00
4280.00
4300.00

26100
26200
26300
26400
26500

5220.00
5240.00
5260.00
5280.00
5300.00

31100
31200
31300
31400
31500

6220.00
6240.00
6260.00
6280.00
6300.00

16600
16700
16800
16900
17000

3320.00
3340.00
3360.00
3380.00
3400.00

21600
21700
21800
21900
22000

4320.00
4340.00
4360.00
4380.00
4400.00

26600
26700
26800
26900
27000

5320.00
5340.00
5360.00
5380.00
5400.00

31600
31700
31800
31900
32000

6320.00
6340.00
6360.00
6380.00
6400.00

17100
17200
17300
17400
17500

3420.00
3440.00
3460.00
3480.00
3500.00

22100
22200
22300
22400
22500

4420.00
4440.00
4460.00
4480.00
4500.00

27100
27200
27300
27400
27500

5420.00
5440.00
5460.00
5480.00
5500.00

32010

6402.00

17600
17700
17800
17900
18000

3520.00
3540.00
3560.00
3580.00
3600.00

22600
22700
22800
22900
23000

4520.00
4540.00
4560.00
4580.00
4600.00

27600
27700
27800
27900
28000

5520.00
5540.00
5560.00
5580.00
5600.00

18100
18200
18300
18400
18500

3620.00
3640.00
3660.00
3680.00
3700.00

23100
23200
23300
23400
23500

4620.00
4640.00
4660.00
4680.00
4700.00

28100
28200
28300
28400
28500

5620.00
5640.00
5660.00
5680.00
5700.00

18600
18700
18800
18900
19000

3720.00
3740.00
3760.00
3780.00
3800.00

23600
23700
23800
23900
24000

4720.00
4740.00
4760.00
4780.00
4800.00

28600
28700
28800
28900
29000

5720.00
5740.00
5760.00
5780.00
5800.00

19100
19200
19300
19400
19500

3820.00
3840.00
3860.00
3880.00
3900.00

24100
24200
24300
24400
24500

4820.00
4840.00
4860.00
4880.00
4900.00

29100
29200
29300
29400
29500

5820.00
5840.00
5860.00
5880.00
5900.00

19600
19700
19800
19900
20000

3920.00
3940.00
3960.00
3980.00
4000.00

24600
24700
24800
24900
25000

4920.00
4940.00
4960.00
4980.00
5000.00

29600
29700
29800
29900
30000

5920.00
5940.00
5960.00
5980.00
6000.00

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
Month

Column 1
If total
taxable
pay to
date
exceeds

1
2
3
4

2668
5335
8003
10670

5
6
7
8

13338
16005
18673
21340

24008
26675
29343
32010

10
en to use this table.
11
12

Tax

Taxable

Column 2
And total
taxable
pay to
date
does not
exceed

Column 3
Total tax
due to
date on
pay in
Column 1

If Yes

Table C2
Employee paid at monthly rates
Column 4
If total
taxable
pay to
date
exceeds

Column 5
Total tax
due to
date on
pay in
Column 4

Add to the figure in

Column 3 the tax at

40% (as shown in
12500
533.70
12500
4466.50
Table D Higher
25000
1067.00
25000
8933.00
rate (tax at 40%) on
37500
1600.70
37500
13399.50
page Rate
10) on the
50000
50000
17866.00
Table
D 2134.00
40% Higher
amount
by which
62500
2667.70
62500
Also to be used for Code D0. Pages 2 and 4 tell you when to use this 22332.50
table.
the total taxable
75000
3201.00
75000
26799.00
87500
3734.70
pay to date exceeds
87500
31265.50
100000
4268.00
100000
35732.00
the figure in Table D0
Column 1.
112500
4801.70
112500
40198.50
Taxable
Tax
125000
5335.00
Pay
137500
5868.70

150000
6402.00

Tax

1
2
3
4
C2
5

to use Tables C1 and

How

Taxable
Tax
Taxable
PayIf No, and the total
Pay
taxable pay
to date

exceeds the figure

50
20.00
100
51 in Column
20.40 2, use 200
C2.
52 Table20.80
300

0.40
0.80
1.20
1.60
53
21.20
monthly
paid 21.60
2.00
54

able D PayAdditional rate (tax at 45%)

Is the total taxable

pay to date more
than the amount in
Column 1 and does
not exceed the
amount in
Column 2?

lso to be used for code D1. Pages 8 and

9 tell
you
when to use this table.
Where
the
exact

400
500

Tax
125000
137500

150000

40.00
80.00
120.00
160.00
200.00

Taxable
44665.00
Pay
49131.50

53598.00
5100
5200
5300
5400
5500

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
Tax
exceeds the figure
in Column 4.

2040.00
2080.00
2120.00
2160.00
2200.00

Where the exa

amount of tax
is not shown,
together the f
two (or more)
make up the a
taxable pay to
nearest 1 be

5600
2.40 A and55
22.00
6
You
will already
have used Pay Adjustment
Tables
completed
your P11
up to 240.00
and including Column
5. 2240.00
600
5100
2040.00
0.00
amount of7 taxable
5700
2280.00
2.80pay Day-to-day
56
22.40
700
280.00
5200need help
2080.00
0.00
If you
to do this see Helpbook
E13(2013)
payroll.
5800
2320.00
shown,
3.20
57
22.80
Tax
45%
8 atadd
800
320.00
5300
2120.00 TableisDnot
0.00
5900
2360.00
3.60 for
58
23.20
9 figures
900
360.00
5400
2160.00
0.00Taxable Example
together
the
Tax5 Table
Taxable
Tax
Taxable
Tax
Taxable
Tax C2
Example 6 Table
C1
6000
2400.00
4.00
59
23.60
10
1000
400.00
5500
2200.00
0.00 pay
two (or
pay to
pay
Example
payment is for Month
Example payment ispay
for Month
4 more) entries
6100 4 2440.00
4.40
60
24.00
11
1100
440.00
5600
2240.00
0.00
make up
the amount
of
12
from 6200

1200 pay
2480.00
61 24.40 Taxable
480.00
5700 pay
2280.00
to date
P11 Column
5
57,500.00
Taxable
to date from
P11 column
5 4.80
18,403.00
0.00
taxable
pay
to
the
6300
2520.00
Where
the
5.20
62
24.80
13
1300
520.00
5800 0.45 2320.00 51
0.00 1
2745.00
22.95
200
90.00
6100
Find
tax
due
at
additional
rate

45%
Find tax due at higher ratenearest
40%
1
6400
2560.00
5.60
63135.00
25.20 6200
14 below.
1400
560.00
5900 0.90 2360.00 52
0.00 2
exact amount
2790.00
23.40
300
6500
2600.00 57,500.00
6.00
64
25.60
15
1500
600.00
6000 1.35
2400.00 53
0.00 3
Taxable
pay
Taxable
pay
18,403.00
2835.00
23.85
400
180.00
6300
of taxable pay
6600
2640.00
6.40
65
26.00
16
1600
640.00
6100
2440.00
2880.00
1.80
54
24.30
500
225.00
6400
0.00 4
Minus taxable pay Column is
4 not shown,
50,000.00
Minus taxable pay Column 1
10,670.00
6700
2680.00
6.80
66
26.40
17
1700
680.00
6200
2925.00
2.25
6500
Also
to2480.00
be used 55
for Code D0.
Pages
2
and
4
tell
you
when
to
use
this
table.
0.00 5
24.75
600
270.00
add
together
Taxable
at 45%
7,500.00
Taxable
pay
at 40%
6800
2720.00
7.207,733.00
67315.00
26.80 6600
18
1800 pay
720.00
6300 2.70
2520.00
0.00 6
2970.00
56
25.20
700
the figures
6900
2760.00
7.60
68
27.20
19
1900
760.00
6400 3.15 2560.00 57
0.00 7
3015.00
25.65
800
360.00
6700
use Table
D on page 10
Then
D on D0
Table D on
page 11 to find
due
on 7,500.
7000
2800.00
8.00
69
27.60 Use 2000
20use Table
800.00
6500
Table
0.00 8 First
fortax
two
(or
3060.00
3.60 2600.00 58
26.10
900
405.00
6800
for
the
nearest
round
figure
Also
to
be
used
for
Code
D0.
Pages
2
and
4
tell
you
when
to
use
this
table.
page
10
for
the
en
to
use
this
table.
7100
2840.00
8.40
70
28.00
21
2100
840.00
6600 4.05 2640.00 59
more) entries
0.00 9
3105.00
26.55 Tax 1000
450.00
6900
Taxableit Tax
Taxable
Taxable
Tax
Taxable
Tax
7200
8.80
71
28.40 7000
22
remainder
of
7,700,
2200
880.00
67007,733.00,
0.00 10 below
3150.00
4.50 2680.00
to make 2880.00
up
60
27.00
1100 Pay 495.00
Pay
Pay
Pay
7300
2920.00
9.20
72
28.80
23
2300
920.00
6800
2720.00
0.00 11 is 7,700.
it
is
33.
7100
3195.00
4.95
61
27.45
1200
540.00
the
amount
of
Table
D0

7400
2960.00
9.60
73
29.20
24
2400
960.00
6900
2760.00
0.00 12
7200
3240.00
5.40
62
27.90
1300
585.00
taxable
pay
to
7500
3000.00
10.00
74
29.60
25
2500
1000.00
Where
the
exact
7000
2800.00
0.00 13
Taxable
Taxable
Taxable 2040.00
Tax
Taxable
Tax
3285.00
5.85 1Tax 0.40
63
28.35
1400 100
630.00
Tax
Taxable
5100
20.00 Tax
40.00 Tax 7300
50
the
nearest
7600
3040.00
75675.00
30.00 7400
amount
of 1
taxable pay
26 20.40
10.40
2600
0.00 14
7100
Pay
Pay 1040.00
Pay
3330.00
64
28.80
1500 200 Pay
Pay 6.30 2840.00
5200
2080.00
0.80
80.00
51
2
7700
3080.00
76
30.40 7500
27 20.80
10.80
2700 1080.00
below.
0.00
7200
is
not
shown,
add
3375.00
5300
2120.00
1.20
300
120.00
52

3
15
6.75 2880.00
65
29.25
1600
7800
3120.00
77720.00
30.80
28 21.20
11.20
2800 1120.00
0.00
7300
2920.00 1.60
5400
2160.00
400 765.00
160.00
53
together
the
figures
for Where the exa
7600
3420.00
16
7.20 4
66
29.70
1700
Where
the
exact
7900
3160.00
78
31.20
29
11.60
2900
0.00
7400
5100
2040.00
20.00 7700
0.40
100 1160.00
40.00
5100 7.65 2960.00
2040.00
121.60
5500
2200.00
0.00 17
2.00
500 50810.00
200.00
54
5
3465.00
67
30.15
1800
two
(or
more)
entries
toamount of tax
8000
3200.00
amount
of
taxable
pay
79
31.60
30
12.00
3000
0.00
7500
5200
2080.00
20.40 7800
200 1200.00
80.00
5200 8.10 3000.00
2080.00
0.00 18
3510.00
68
30.60222.000.80
1900 600 51855.00
5600
2240.00
2.40
240.00
55
6
make
up
the
amount
of
is not shown,
is not
shown,
add
8100
3240.00
5300
2120.00
32.00
31
12.40
20.80 7900
3100
1.20
300 1240.00
120.00
52900.00
5300 8.55 3040.00
2120.00
322.40
0.00 19
0.00
7600
5700
2280.00
3555.00
69
31.05
2000 700 80
2.80
280.00
56
7
8200
3280.00
5400
2160.00
taxable
pay
to
the
81
32.40
32
12.80
21.20
3200
1280.00
1.60
400
160.00
53
5400
2160.00
4
together the f
0.00 20
0.00
7700 9.00 3080.00
together
the
figures for
5800
2320.00
8000
3600.00
22.80
3.20
320.00
57
8
70
31.50
2100 800 82
945.00
8300
3320.00
5500
2200.00
32.80
33
13.20
21.60
3300
1320.00
2.00
500
200.00
54
5500
2200.00
5
0.00
Additional
rate
tax
due
on
7,500
from
Table
D
3,375.00
0.00
7800
3120.00
nearest
1
below.
two (or more)
5900
2360.00
23.20
3.60
two58
(or more)
entries
to
360.00
8100
3645.00
21
9.45 9
71
31.95
2200 900
990.00
8400
3360.00
83
33.20
34
13.60
3400
1360.00
0.00
7900
5600
2240.00
22.00 Add6000
2.40
600 from
240.00
551035.00
5600 9.90 3160.00
2240.00
6the
2400.00
0.00 22
23.60
4.00
1000
400.00
59
10
make up the a
figure
Table
C2
Column
5
make
up35
amount
of
8200
3690.00
72
32.40
2300
8500
3400.00
33.60
14.00
3500
0.00
8000
5700
2280.00
22.40
2.80 1100 84
700 1400.00
280.00
56 440.00
570010.353200.00
2280.00
724.00
0.00 23
6100
2440.00
4.40
60
8300
3735.00
11
73
32.85
2400
1080.00
taxable pay to
for
Month
4
17,866.00
taxable
pay
to
the
8600
3440.00
5800
2320.00
34.00
36
14.40
22.80
3600
3.20 1200 85
800 1440.00
320.00
57 480.00
5800
2320.00
824.40
0.00 24
0.00
8100
3240.00
6200
2480.00
4.80
61
12due on
8400
3780.00
10.80tax
74
33.30
2500
1125.00
Higher
rate
7,700
from
Table
D
3,080.00
nearest 1 be
nearest
1
below.
8700
3480.00
5900
2360.00
86
34.40
37
14.80
23.20
3700
1480.00
900
360.00
5900
2360.00
924.803.60 1300 58 520.00
0.00 25
0.00
8200
Total
tax due
21,241.00
6300
2520.00
5.20
62
13
8500
3825.00
11.253280.00
75
33.75
2600
1170.00
8800
3520.00
6000
2400.00
87
34.80
38
15.20
23.60
3800
1520.00
4.00
1000
400.00
59
6000
2400.00
10
0.00
0.00
8300
3320.00
Plus tax due on
Table D
13.20
6400
2560.00
25.20 2700
5.60
1400 1215.00
560.00
63
14 33 from
8600
3870.00
26
11.703360.00
76
34.20
8900
3560.00
35.20
39
15.60
3900
0.00
8400
6100
2440.00
24.00
4.40 1500 88
1100 1560.00
440.00
60 600.00
6100
2440.00
1125.60
6500
2600.00
0.00 27
6.00
64
15
8700
3915.00
12.153400.00 77
34.65
2800
1260.00
8500
3,093.20
9000
3600.00
89
35.60
40
16.00
4000
1600.00
0.00
6200
2480.00
24.40
4.80
1200
480.00
61
6200
2480.00
12
0.00
6600
2640.00
26.00 29001600 1305.00
640.00
16 Table6.40
8800
3960.00
28 Add figure
12.60
78
35.10
from
C1 Column65
3 41
9100
3640.00
6300
2520.00
36.00
16.40
24.80
4100
5.20 1700 90
1300 1640.00
520.00
62 680.00
6300
2520.00
1326.40
0.00
0.00
8600
3440.00
6700
2680.00
6.80
66
17
8900
4005.00
29
13.05
79
35.55
3000
1350.00
9200
3680.00
6400
2560.00
91
36.40
42
16.80
25.20
4200
1680.00
5.60
1400
560.00
63
6400
2560.00
14
for8700
Month 4 3480.00
2,134.00
0.00
0.00
6800
2720.00
26.80
7.20
1800
720.00
67
4050.00
30
13.50 18
80
36.00
3100
9300
3720.00
6500
2600.00
92
36.80
43
17.20
25.60 9000
4300
6.00
1500 1720.00
600.00
641395.00
6500
2600.00
1527.20
0.00
0.00
8800
3520.00
6900
2760.00
7.60
1900
760.00
68
19
tax
due
5,227.20
9100
4095.00
31 Total
13.95
81
36.45
3200
1440.00
9400
3760.00
93
37.20
44
17.60
4400
1760.00
0.00
8900
3560.00
6600
2640.00
26.00
6.40
1600
640.00
65
6600
2640.00
7000
2800.00
0.00
8.00
2000
800.00
69 1627.60
20
8
9200
4140.00
32
82
36.90
3300
1485.00
9500
3800.00
94
37.60
45
18.00
4500
1800.00
0.00
9000
6700
2680.00
26.40
6.80
1700
680.00
66
670014.403600.00
2680.00
17
0.00
7100
2840.00
8.40
840.00
70
9300
4185.00
33
14.85 21
83
37.35 28.00 34002100 1530.00

Table D 40% Higher Rate

Table D 40% Higher Rate

Tables C weekly paid

Page 4 tells you when to use these tables.

Table C1

Table C2

Employee paid at weekly rates

Week

Employee paid at weekly rates

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 4
If total
taxable
pay to date
does not
exceed

Column 5
Total tax
due to date
on pay in
Column 4

1
2
3
4
5

616
1232
1847
2463
3078

2885
5770
8654
11539
14424

123.28
246.56
369.45
492.73
615.62

2885
5770
8654
11539
14424

1030.90
2061.80
3092.26
4123.16
5154.06

6
7
8
9
10

3694
4310
4925
5541
6156

17308
20193
23077
25962
28847

738.90
862.19
985.07
1108.36
1231.24

17308
20193
23077
25962
28847

6184.52
7215.42
8245.88
9276.78
10307.68

11
12
13
14
15

6772
7387
8003
8619
9234

31731
34616
37500
40385
43270

1354.53
1477.41
1600.70
1723.98
1846.86

31731
34616
37500
40385
43270

11338.14
12369.04
13399.50
14430.40
15461.30

16
17
18
19
20

9850
10465
11081
11696
12312

46154
49039
51924
54808
57693

1970.15
2093.03
2216.32
2339.20
2462.49

46154
49039
51924
54808
57693

16491.76
17522.66
18553.56
19584.02
20614.92

21
22
23
24
25

12928
13543
14159
14774
15390

60577
63462
66347
69231
72116

2585.77
2708.66
2831.94
2954.83
3078.11

60577
63462
66347
69231
72116

21645.38
22676.28
23707.18
24737.64
25768.54

26
27
28
29
30

16005
16621
17237
17852
18468

75000
77885
80770
83654
86539

3201.00
3324.28
3447.56
3570.45
3693.73

75000
77885
80770
83654
86539

26799.00
27829.90
28860.80
29891.26
30922.16

31
32
33
34
35

19083
19699
20315
20930
21546

89424
92308
95193
98077
100962

3816.62
3939.90
4063.19
4186.07
4309.36

89424
92308
95193
98077
100962

31953.06
32983.52
34014.42
35044.88
36075.78

36
37
38
39
40

22161
22777
23392
24008
24624

103847
106731
109616
112500
115385

4432.24
4555.53
4678.41
4801.70
4924.98

103847
106731
109616
112500
115385

37106.68
38137.14
39168.04
40198.50
41229.40

41
42
43
44
45

25239
25855
26470
27086
27701

118270
121154
124039
126924
129808

5047.86
5171.15
5294.03
5417.32
5540.20

118270
121154
124039
126924
129808

42260.30
43290.76
44321.66
45352.56
46383.02

46
47
48
49
50

28317
28933
29548
30164
30779

132693
135577
138462
141347
144231

5663.49
5786.77
5909.66
6032.94
6155.83

132693
135577
138462
141347
144231

47413.92
48444.38
49475.28
50506.18
51536.64

51
52

31395
32010

147116
150000

6279.11
6402.00

147116
150000

52567.54
53598.00

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.

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.

Table D Tax at 40%

Taxable
pay

Tax

Taxable
pay

Tax

Taxable
pay

Tax

Taxable
pay

Tax

1
2
3
4
5

0.40
0.80
1.20
1.60
2.00

50
51
52
53
54

20.00
20.40
20.80
21.20
21.60

100
200
300
400
500

40.00
80.00
120.00
160.00
200.00

5100
5200
5300
5400
5500

2040.00
2080.00
2120.00
2160.00
2200.00

6
7
8
9
10

2.40
2.80
3.20
3.60
4.00

55
56
57
58
59

22.00
22.40
22.80
23.20
23.60

600
700
800
900
1000

240.00
280.00
320.00
360.00
400.00

5600
5700
5800
5900
6000

2240.00
2280.00
2320.00
2360.00
2400.00

11
12
13
14
15

4.40
4.80
5.20
5.60
6.00

60
61
62
63
64

24.00
24.40
24.80
25.20
25.60

1100
1200
1300
1400
1500

440.00
480.00
520.00
560.00
600.00

6100
6200
6300
6400
6500

2440.00
2480.00
2520.00
2560.00
2600.00

16
17
18
19
20

6.40
6.80
7.20
7.60
8.00

65
66
67
68
69

26.00
26.40
26.80
27.20
27.60

1600
1700
1800
1900
2000

640.00
680.00
720.00
760.00
800.00

6600
6700
6800
6900
7000

2640.00
2680.00
2720.00
2760.00
2800.00

21
22
23
24
25

8.40
8.80
9.20
9.60
10.00

70
71
72
73
74

28.00
28.40
28.80
29.20
29.60

2100
2200
2300
2400
2500

840.00
880.00
920.00
960.00
1000.00

7100
7200
7300
7400
7500

2840.00
2880.00
2920.00
2960.00
3000.00

26
27
28
29
30

10.40
10.80
11.20
11.60
12.00

75
76
77
78
79

30.00
30.40
30.80
31.20
31.60

2600
2700
2800
2900
3000

1040.00
1080.00
1120.00
1160.00
1200.00

7600
7700
7800
7900
8000

3040.00
3080.00
3120.00
3160.00
3200.00

31
32
33
34
35

12.40
12.80
13.20
13.60
14.00

80
81
82
83
84

32.00
32.40
32.80
33.20
33.60

3100
3200
3300
3400
3500

1240.00
1280.00
1320.00
1360.00
1400.00

8100
8200
8300
8400
8500

3240.00
3280.00
3320.00
3360.00
3400.00

36
37
38
39
40

14.40
14.80
15.20
15.60
16.00

85
86
87
88
89

34.00
34.40
34.80
35.20
35.60

3600
3700
3800
3900
4000

1440.00
1480.00
1520.00
1560.00
1600.00

8600
8700
8800
8900
9000

3440.00
3480.00
3520.00
3560.00
3600.00

41
42
43
44
45

16.40
16.80
17.20
17.60
18.00

90
91
92
93
94

36.00
36.40
36.80
37.20
37.60

4100
4200
4300
4400
4500

1640.00
1680.00
1720.00
1760.00
1800.00

9100
9200
9300
9400
9500

3640.00
3680.00
3720.00
3760.00
3800.00

46
47
48
49

18.40
18.80
19.20
19.60

95
96
97
98
99

38.00
38.40
38.80
39.20
39.60

4600
4700
4800
4900
5000

1840.00
1880.00
1920.00
1960.00
2000.00

9600
9700
9800
9900
10000

3840.00
3880.00
3920.00
3960.00
4000.00

20000
30000
40000
50000
60000

8000.00
12000.00
16000.00
20000.00
24000.00

70000
80000
90000
100000

28000.00
32000.00
36000.00
40000.00

10

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.

Table D Tax at 45%

Taxable
pay

Tax

Taxable
pay

Tax

Taxable
pay

Tax

Taxable
pay

Tax

1
2
3
4
5

0.45
0.90
1.35
1.80
2.25

51
52
53
54

22.95
23.40
23.85
24.30

200
300
400
500

90.00
135.00
180.00
225.00

2.70
3.15
3.60
4.05
4.50

24.75
25.20
25.65
26.10
26.55

600
700
800
900
1000

270.00
315.00
360.00
405.00
450.00

2745.00
2790.00
2835.00
2880.00
2925.00

6
7
8
9
10

55
56
57
58
59

6100
6200
6300
6400
6500

4.95
5.40
5.85
6.30
6.75

27.00
27.45
27.90
28.35
28.80

1100
1200
1300
1400
1500

495.00
540.00
585.00
630.00
675.00

2970.00
3015.00
3060.00
3105.00
3150.00

11
12
13
14
15

60
61
62
63
64

6600
6700
6800
6900
7000

7.20
7.65
8.10
8.55
9.00

29.25
29.70
30.15
30.60
31.05

1600
1700
1800
1900
2000

720.00
765.00
810.00
855.00
900.00

3195.00
3240.00
3285.00
3330.00
3375.00

16
17
18
19
20

65
66
67
68
69

7100
7200
7300
7400
7500

9.45
9.90
10.35
10.80
11.25

31.50
31.95
32.40
32.85
33.30

2100
2200
2300
2400
2500

945.00
990.00
1035.00
1080.00
1125.00

3420.00
3465.00
3510.00
3555.00
3600.00

21
22
23
24
25

70
71
72
73
74

7600
7700
7800
7900
8000

11.70
12.15
12.60
13.05
13.50

33.75
34.20
34.65
35.10
35.55

2600
2700
2800
2900
3000

1170.00
1215.00
1260.00
1305.00
1350.00

3645.00
3690.00
3735.00
3780.00
3825.00

26
27
28
29
30

75
76
77
78
79

8100
8200
8300
8400
8500

13.95
14.40
14.85
15.30
15.75

36.00
36.45
36.90
37.35
37.80

3100
3200
3300
3400
3500

1395.00
1440.00
1485.00
1530.00
1575.00

3870.00
3915.00
3960.00
4005.00
4050.00

31
32
33
34
35

80
81
82
83
84

8600
8700
8800
8900
9000

16.20
16.65
17.10
17.55
18.00

38.25
38.70
39.15
39.60
40.05

3600
3700
3800
3900
4000

1620.00
1665.00
1710.00
1755.00
1800.00

4095.00
4140.00
4185.00
4230.00
4275.00

36
37
38
39
40

85
86
87
88
89

9100
9200
9300
9400
9500

18.45
18.90
19.35
19.80
20.25

40.50
40.95
41.40
41.85
42.30

4100
4200
4300
4400
4500

1845.00
1890.00
1935.00
1980.00
2025.00

4320.00
4365.00
4410.00
4455.00
4500.00

41
42
43
44
45

90
91
92
93
94

9600
9700
9800
9900
10000

20.70
21.15
21.60
22.05
22.50

42.75
43.20
43.65
44.10
44.55
45.00

4600
4700
4800
4900
5000

2070.00
2115.00
2160.00
2205.00
2250.00

9000.00
13500.00
18000.00
22500.00
27000.00

46
47
48
49

95
96
97
98
99
100

20000
30000
40000
50000
60000

5100
5200
5300
5400
5500

2295.00
2340.00
2385.00
2430.00
2475.00

70000
80000
90000
100000
200000

31500.00
36000.00
40500.00
45000.00
90000.00

5600
5700
5800
5900
6000

2520.00
2565.00
2610.00
2655.00
2700.00

300000
400000
500000
600000
700000

135000.00
180000.00
225000.00
270000.00
315000.00

800000
900000
1000000

360000.00
405000.00
450000.00

50

11

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

Employer helpbooks and forms

Helpbooks and forms are available to download.
Go to www.hmrc.gov.uk/paye/forms-publications.htm
Exceptionally, if you dont 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 ir rhyngrwyd, cysylltwch 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.

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.

Employer Bulletin online

Basic PAYE Tools

Employer email alerts

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 employees 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.

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.

Current users of HMRCs 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 Bulletins contain information and news for employers.

We publish these several times a year.
Go to www.hmrc.gov.uk/paye/employer-bulletin

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
5013604 HMRC 12/12