HMRC is required to construct tax tables for each tax year which allow for deductions to be made from PAYE earnings which, at the end of that year, represent as far as possible an employee's tax liability in respect of those earnings1. The tables are used to calculate deductions from pay manually. The calculation can also be performed using the PAYE Tax Calculator available on the HMRC website (Work out an employee's Income Tax). In the majority of cases the calculations are performed automatically, using either payroll software or the P11 calculator which forms part of HMRC's downloadable Basic PAYE Tools (see www.gov.uk/government/publications/basic-paye-tools-user-guide).
The tables must show, at the date of a payment of PAYE income:
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•ÌýÌýÌýÌý the cumulative amount of such income
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Web page updated on 17 Mar 2025 16:36