Policy News Journal - 2017-18

P9X - Tax codes to use from 6 April 2018 27 February 2018

The 2018 version of the P9X has been updated to reflect the ratification of the Scottish tax rates and thresholds.

Use P9X to find out which PAYE tax codes to change, how to change them and which codes to carry forward ready for the new tax year.

For 2018 to 2019 the basic Personal Allowance will be £11,850 for the whole of the UK.

The new threshold (starting point) for PAYE is £228 per week (£988 per month).

The new emergency code is 1185L for all employees.

Income Tax rates and bandwidths are:

UK Rate

%

Bandwidth

Scottish Rate Starter Rate

%

Bandwidth £1 to £2,000

19%

Basic Rate

20%

£1 to £34,500

Basic Rate

20% £2,001 to £12,150

Intermediate Rate

21%

£12,151 to £31,580

Higher Rate

40%

£34,501 to £150,000

Higher Rate

41%

£31,581 to £150,000

Additional Rate

45%

£150,001 and above

Top Rate

46%

£150,001 and above

P9X - Tax codes to use from 6 April 2018

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HMRC webinars on what’s new for 2018 27 February 2018

HMRC is running a series of free, interactive webinars through February and March on what’s new for employers in 2018.

These webinars are for employers and cover the updates to rates, thresholds and tax codes; and also the new and revised processes affecting payroll for the 2018-19 tax year.

You can choose when suits you as the webinars are running over a number of dates and times through to 29 March.

You can ask questions using the on-screen text box. If you haven’t joined a webinar or online presentation before then HMRC’s handy guide will tell you what you need to do.

Book your place early and choose a date and time that suits you .

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Employer guides on GOV.UK updated for new tax year 9 March 2018

A number of employer guides have been updated to reflect information for the 2018-19 tax year.

CWG2: Further guide to PAYE and National Insurance contributions

CWG5: Class 1A National Insurance contributions on benefits in kind

480: Expenses and benefits - a tax guide

The Chartered Institute of Payroll Professionals

Policy News Journal

cipp.org.uk

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