Processing in the new tax year

From 6th April the new emergency tax code will be 810L.

If you receive a new tax code for an employee, this must be used from the next payroll date.

If no tax code is received and the employee's current tax code has a suffix of L, then add 63 to the existing tax code for the first payroll after 6th April.

The new bands for the tax year starting 6th April 2012 are as follows:

PAYE threshold will be £156 per week / £675 per month
20%  £1-£34,370
40%  £34,371 - £150,000
50%  £150,001 and above.

NIC LEL will be £107 per week / £464 per month

Please note there are also pension changes which will take effect from 6th April.