Changes to PAYE and NIC from 6th April 2013
Please be aware of the following changes to PAYE and NIC which take effect from 6th April 2013. If you have any questions on any aspect of this or the Real Time Information (RTI) changes, please call our Payroll team who will be happy to advise on 0131 556 8595.
| PAYE | ||||
| Bandwidth | From | To | Rate (%) | |
| – | 0.01 | 9,440.00 | – | |
| 32,010.00 | 9,440.01 | 41,450.00 | 20.00 | |
| 150,000 | 41,450.01 | 150,000 | 40.00 | |
| Excess | 150,000 | Excess | 50.00 | |
| National Insurance Contributions | ||||
| Lower earnings limit, primary Class 1 | £109 | £107 | ||
| Upper earnings limit, primary Class 1 | £797 | £817 | ||
| Upper accrual point | £770 | £770 | ||
| Primary Threshold | £149 | £146 | ||
| Secondary Threshold | £148 | £144 | ||
| Employees’ primary Class 1 rate between primary threshold and upper earnings limit | 12% | 12% | ||
| Employees’ primary Class 1 rate above upper earnings limit | 2% | 2% | ||
| Employer’s Class 1 Rate | 13.80% | 13.80% | ||
His appearance on a Channel 4 television programme about the inside workings of Revenue and Customs was watched by 4.1m which sealed his status as one of the most highly respected tax consultants to ever work in Scotland.
Ricky led all tax investigation and COP 9 cases, using his extensive knowledge to help people reach a positive resolution to their situation.
Ricky passed away suddenly and unexpectedly in June 2022 after leaving his indelible mark on the company he founded and headed for over 35 years.
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Ricky worked as an Investigator in the Inland Revenue for over 20 years before founding Steedman & Company in 1987, giving him the experience and knowledge that enabled him to help so many clients over the years.
His appearance on a Channel 4 television programme about the inside workings of Revenue and Customs was watched by 4.1m which sealed his status as one of the most highly respected tax consultants to ever work in Scotland.
Ricky led all tax investigation and COP 9 cases, using his extensive knowledge to help people reach a positive resolution to their situation.
Ricky passed away suddenly and unexpectedly in June 2022 after leaving his indelible mark on the company he founded and headed for over 35 years.
