Specification for PAYE tax table routines for Free of Tax

08 May 2017


An updated specification for payroll software developers now incorporates payrolled Benefits in Kind (BiKs).

The appendix has also been updated to include the Scottish rates/bandwidths for 2017-18.

The 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.