Policy News Journal - 2016-17

The Chartered Institute of Payroll Professionals ……………………………………………………………Policy News Journal

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Payroll Developer Survey 2 February 2017

HMRC’s Software Developers Support Team is gathering information on the usage of the ‘Specification for PAYE Tax Table Routines for Free of Tax (FOT) Arrangements’.

The Specification for PAYE Tax Table Routines for Free of Tax (FOT) is available on GOV.UK.

So that SDST can better understand your needs they would be grateful if you would complete this survey . It should take less than 3 minutes to complete and all information will be treated in confidence.

Only one response per company is required.

If you experience any problems accessing or completing this survey please let the SDST know via email .

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Payroll technical specifications for Income Tax 1 March 2017

An updated version of the payroll technical specification for PAYE for software developers has been published.

To reflect the confirmed Scottish rates of income tax and thresholds for 2017-18, version 15.2 has been published.

Payroll technical specification for PAYE tax table routine v15.2

Rates and bands from 6 April 2017

Income tax rates

Scottish bands

rUK bands

Scottish Basic rate 20 per cent

Above £11,500* up to £43,000

Above £11,500* up to £45,000

Scottish Higher rate 40 per cent

Above £43,000 up to £150,000

Above £45,000 up to £150,000

Scottish Additional Rate 45 per cent

Above £150,000**

Above £150,000**

* Assumes person is in receipt of the Standard UK Personal Allowance ** Personal Allowance is reduced by £1 for every £2 earned over £100,000

HMRC’s Software Developers Support Team (SDST) has also provided:

 a set of test data using the ratified threshold of £31,500  PAYE Update 21 (which will be available on GOV.UK shortly).

Also updated to reflect the confirmed rates and bands:

P9X(2017)

Rates, allowances and duties

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The Chartered Institute of Payroll Professionals

Policy News Journal

cipp.org.uk

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