Bands
Band name
Rate
Over £12,500* - £14,549
Starter Rate
19%
Over £14,549 - £24,944
Scottish Basic Rate
20%
Over £24,944 - £43,430
Intermediate Rate
21%
Over £43,430 - £150,000** Higher Rate
41%
Above £150,000**
Top Rate
46%
* Assumes individuals are in receipt of the standard UK personal allowance. ** Those earning more than £100,000 will see their personal allowance reduced by £1 for every £2 earned over £100,000.
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Welsh rates of income tax - factsheets 25 February 2019
HMRC has developed a range of factsheets that provide easy access to key information about the Welsh Rates of Income Tax (WRIT) for employers, agents and charities.
• WRIT Employer Factsheet • WRIT General Factsheet • WRIT Employee Factsheet
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Are you using the latest version of PAYE Desktop Viewer? 4 March 2019
The PAYE Desktop Viewer has been updated, to version 2.46 and now includes details of two new Postgraduate Loan notifications.
The PAYE Desktop Viewer is an application from HMRC that allows you to view, search and sort large numbers of employee tax codes and notices.
The new version also enables receipt of the new Welsh tax code notifications that should be operated from 6 April 2019.
If you haven’t done so already, download the updated version here.
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The Chartered Institute of Payroll Professionals
Payroll: need to know
cipp.org.uk
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