Payroll Test Data 2017-18

04 January 2017

HMRC’s Software Developers Support Team (SDST) has provided test data for Scottish tax calculations using the new proposed Scottish higher rate threshold.

The Scottish Government published their draft finance Budget on 15 December 2016 which proposes that the higher rate of income tax threshold is to increase by inflation to £43,430 in 2017-18.

The draft Budget also proposes to freeze the basic rate of income tax at 20 per cent and also to freeze the higher and additional rates at 40 per cent and 45 per cent respectively.

In line with this proposed change the Scottish parameters in Appendix B of the PAYE Tax Table Routines specification will be amended as shown below:

SR1 = 10.00%                      (Rate 1) NOT USED

SR2 = 20.00%                      (Rate 2)

SR3 = 40.00%                      (Rate 3)

SR4 = 45.00%                      (Rate 4)

SB1 = £0                                (Band 1)

SB2 = £31,930                     (Band 2)

SB3 = £118,070                   (Band 3)

SC1 = £0                                (Cumulative bandwidth 1)

SC2 = £31,930                     (Cumulative bandwidth 2)

SC3 = £150,000                   (Cumulative bandwidth 3)

SK1 = £0                                (Cumulative Annual Tax 1)

SK2 = £6,386                       (Cumulative Annual Tax 2)

SK3 = £53,614                     (Cumulative Annual Tax 3)

G pointer                              2

Maxrate                                50%

 

The SDS Team has also provided version 1.1 of their Directors NIC tests. This version has a couple of corrections from version 1.0.  Details are on the Amendment Sheet tab in the spreadsheet.

 

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