Policy Legislation Handbook

Specification for PAYE Tax Table Routines for Free of Tax 8 May 2017

An updated specification for payroll software developers now incorporates ‘payrolled benefits in kind’ and the appendix has been updated to include the Scottish rates/bandwidths for 17/18.

The updated Specification for PAYE Tax Table Routines for Free of Tax (FOT) is for computing PAYE tax where FOT arrangements are in place, and expands on the information contained in the CWG2 - Employer Further Guide to PAYE and NICs.

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The Chartered Institute of Payroll Professionals

Policy News Journal

cipp.org.uk

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