Payroll technical specifications for Income Tax

01 March 2017


An updated version of the payroll technical specification for PAYE for software developers has been published.

To reflect the confirmed Scottish rates of income tax and thresholds for 2017-18, version 15.2 has been published.

Payroll technical specification for PAYE tax table routine v15.2


Rates and bands from 6 April 2017

Income tax rates

Scottish bands

 rUK bands

Scottish Basic rate 20 per cent

Above £11,500* up to £43,000

 Above £11,500* up to £45,000

Scottish Higher rate 40 per cent

Above £43,000 up to £150,000

 Above £45,000 up to £150,000

Scottish Additional Rate 45 per cent

Above £150,000**

 Above £150,000**

  • * Assumes person is in receipt of the Standard UK Personal Allowance
  • ** Personal Allowance is reduced by £1 for every £2 earned over £100,000


HMRC’s Software Developers Support Team (SDST) has also provided:

  • a set of test data using the ratified threshold of £31,500

  • PAYE Update 21 (which will be available on GOV.UK shortly).


Also updated to reflect the confirmed rates and bands: