Summary
Resolution
England and Northern Ireland tax bands and rates
The following bands apply from 6 April 2023 for England and Northern Ireland:
| Band | From | To | Rate (%) |
| Basic Rate | 0.01 | 37,700.00 | 20.00 |
| Higher Rate | 37,700.01 | 125,140.00 | 40.00 |
| Additional Rate | 125,140.01 | Excess | 45.00 |
The emergency tax code remains at 1257L. There are no changes to L, M, or N suffixed tax codes.
When you process your first pay run of the new tax year, a window appears which displays the employees' existing tax codes and their tax codes for the new year. Confirm any changes, then process your payroll as normal.
NOTE: Note: If HMRC send you a P9 (T) notice for individual employees, you must manually change the tax code on their employee record. You must not apply the tax code change until you’re ready to process the pay run from which the tax code applies.If you need help updating an employee's tax code, read our update an employee's tax code article
Scottish tax bands and rates
Welsh tax bands and rates
Statutory payments
Student loan rates
National Minimum/Living Wage rates
Scottish Earnings Arrests
Disclaimer
This article provides general rather than specific guidance to assist all of our customers. We always do our best to make sure that the information is correct but as it's general guidance, no guarantees can be made concerning its suitability for your particular needs. The information is valid at the time of publishing and is provided without any warranty of any kind, express or implied. You should take professional advice if you require specific guidance on your individual circumstances, for example, to ensure that the results obtained from using our software comply with statutory or regulatory requirements. For Employers, PAYE, NIC and general tax enquiries you should call the HMRC helpline on 0300 200 3200 or visit their website at www.gov.uk.In no event will we be liable to you for any direct, indirect, consequential or incidental loss or damage arising out of or in connection with your use of the information provided.
Related Solutions
- For help updating an employee's tax code, read our article Update an employee's tax code
- For help applying the new thresholds for Scottish Earnings Arrests, read our article Attachment of earnings orders
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