Payroll Legislation

PAYE Tax information for 2022-23

Legislation

PAYE Tax information for 2022-23

Due Date

6 April 2022

Summary

Allowances, Rates and Thresholds from 6th April 2022

2022-2023   
Personal Allowance​ £12,570.00 ​per annum​ ​
PAYE Thresholds ​ £242.00 ​per week​ ​
 £1,048.00 ​per month​ ​
Standard / Emergency tax code​ 1257L ​ ​
Tax Code uplifts​L / M / N​N/A due to no change in the Personal Allowance ​
Income Tax Rates – England & Northern Ireland​1 – 37,700​20%​Basic rate​
37,701 – 150,000​40%​Higher rate​
150,001 >​45%​Additional rate ​
Income Tax Rates – Scotland​  1 – 2,162 ​19%​Starter rate​
 2,163 – 13,118 ​20%​Basic rate​
  13,119 – 31,092 ​21%​Intermediate rate​
  31,093 – 150,000 ​41%​Higher rate​
  150,001 > ​46%​Top rate​
Income Tax Rates – Wales​1 – 37,700​20%​Basic rate​
37,701 – 150,000​40%​Higher rate​
150,001 >​45%​Additional rate ​
Higher rate threshold – England and Northern Ireland​ £50,270.00 ​ ​
 ​
Higher rate threshold - Scotland​ £43,662.00 ​ ​
Higher rate threshold – Wales​ £50,270.00 ​ ​

Payroll Legislation Guide

Do you know the dates of all the complex payroll legislation changes? Are you aware of what you need to do to ensure your business is compliant? Many UK businesses aren’t aware…