HM Revenue and Customs have published the SPECIFICATION FOR PAYE TAX TABLE ROUTINES version 18.0 and distributed to software developers Monday 30th March 2020.
This specification defines the legal basis for the calculation of Income Tax in the UK.
Tax calculation for England, Northern Ireland and Wales remain unchanged.
The Scottish Parliament budget process agreed changes to the lower tax thresholds. This specification confirms that the changes are to be implemented on pay days from 11th May 2020 (backdated to 6th April 2020 where tax is cumulative).
PAYadvice.UK 30/3/2020 Updated 13/4/2020