Payments in week 53
The weekly PAYE tax deduction tables (2.1.4) are prepared on the basis of a year of 52 weeks, so that if a payment is made on 5 April (or on 4 or 5 April in a leap year), it falls in week 53, for which no tables are provided.
The cumulative basis (2.1.5) does not apply to the calculation of the tax to be deducted from such a payment. The weekly tables will be used (SI 2003/2682, reg 31).
The tax to be deducted is ascertained by reference to the pay in week 53 less the pay adjustment (free pay) in Table A. Where a K code (2.1.2) is used, the tax to be deducted is ascertained by reference to the pay in week 53 plus the pay adjustment (additional pay) in Table A.
The amount of the pay adjustment is taken:
- Ìý
•ÌýÌýÌýÌý from the Table for week 1 if the employee is paid weekly
- Ìý
•
To continue reading
View the latest version of this document, as well as thousands of others like it, sign in to Tolley+™ Research or register for a free trial
Web page updated on 21 Mar 2025 09:22