Frequently Asked Questions
On this page we will answer many of the questions we are frequently asked, on a variety of subjects. This is a new site and we will add to it on a regular basis - so if you're looking for information that you do not see listed, please use the feedback button above and we will do our best to supply the information you need.
       
PAYE VAT
What are the important dates in the PAYE year? This area is still under construction.
What are the basic rates for 2000-2001?
What are the NIC earnings limits?
What are the contribution rates?
What are the mileage rates?    
Where can I find the stationery I need?
(This link leads to the Inland Revenue site)		    
       

 

 

   
PAYE Important Dates
Note that failure to comply with these dates will lead to penalties
   
19th of each month The date by which your PAYE and National Insurance Contribution payments should reach the Accounts Office.
   
19th April 2000 The last date for any 1999-2000 PAYE and NIC payments to reach the Accounts Office.
   
19th May 2000 Inland Revenue must receive 1999-2000 P14s and P35.
   
31st May 2000 Last date for giving a 1999-2000 form P60 to each relevant employee.
   
6th July 2000 Inland Revenue must receive forms P9D, P11D and P11D(b) for 1999-2000.
   
19th July 2000 Date for payment of any 1999-2000 Class 4 NICs on cars and fuel.
   

 

 

 

Basic PAYE Information 2000-2001
Emergency Code 438L
PAYE Threshold £84.00 weekly £365.00 monthly
Tax rates Starting 10% Basic 22% Higher 40%
K Codes Overriding regulatory limit 50%

 

NIC Earnings Limits

weekly

monthly

yearly
Lower Earnings Limit - LEL £67.00 £291.00 £3484.00
Employee's Earnings Threshold - EE/ET £76.00 £329.00 £3952.00
Employer's Earnings Threshold - ER/ET £84.00 £365.00 £4385.00
Upper Earnings Limit - UEL £535.00 £2319.00 £27820.00

 

 

 

Contribution Rates

EARNINGS IN RANGE
(£)

EMPLOYEE'S CONTRIBUTION due on earnings above EE/ET, up to and including the UEL

EMPLOYER'S CONTRIBUTION due on all earnings above ER/ET
FROM TO

Table A

Table B

Table C

Tables A, B & C
Earnings below LEL 0 67 weekly

Nil

Nil

Nil

Nil
0 291 monthly
0 3484 yearly
             
Earnings at or above LEL, up to EE/ET 67 76 weekly

0%

0%

Nil

0%
291 329 monthly
3484 3952 yearly
     
Earnings above EE/AT, up to ER/ET 76.01 84 weekly

10% on earnings above EE/ET

3.85% on earnings above EE/ET

Nil

0%
329.01 365 monthly
3952.01 4385 yearly
   
Earnings above ER/ET, up to UEL 84.01 535 weekly

Nil

12.2% on earnings above ER/ET
365.01 2319 monthly
4385.01 27820 yearly
     
Earnings above UEL 535 weekly

No further employee contributions are payable

Nil
2319 monthly
27820 yearly

 

 

 

Mileage Rates
Motor Cars
For NICs purposes only, the rates for up to 4000 miles of business travel are used, regardless of the business miles travelled.
ENGINE CAPACITY Up to 1000 cc 1001-1500 cc 1501 - 2000 cc Over 2000 cc
Rate per mile
up to 4000 m £0.28 £0.35 £0.45 £0.63
over 4000 m business travel £0.17 £0.20 £0.25 £0.36

 

 

Motor Cycles Pedal Cycles
£0.24 £0.12
These rates are used for both PAYE and NICs purposes for each mile of business travel.

 

 

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