Specification for PAYE tax table routines - proposed rates & thresholds for 2018-19
12 February 2018
Following the proposed change to the Scottish Higher rate threshold, HMRC’s Software Developers Support Team (SDST) has provided an updated specification for PAYE tax table routines.
On 31 January 2018, the Scottish Government published stage 1 of their Draft Budget which contained a proposal to change the Higher (41%) rate threshold for 2018/19 from £44,273 to £43,430.
If adopted, this would affect the bandwidths of the previously announced Intermediate and Higher rate bands.
SDST has provided a copy of an updated “Specification for PAYE tax table routines” (version 16.1), based on the thresholds announced on 31 January. The rates and thresholds for 2018/19 are still subject to Scottish parliamentary approval.
SDST will also be providing updated test data examples for 2018/19 once the rates and thresholds have been ratified.