About this Guide

PAYE stands for “pay as you earn”. Employers must deduct PAYE from the earnings of people who work for them and pay it to us. This booklet tells you how to work out the amount of PAYE to deduct.

When to use this guide

These PAYE tables should be used for pay periods ending on or after 1 April. If your pay period ends before 1 April but your PAYE income payment is paid on or after 1 April, you should use the PAYE tables applying from 1 April.

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