PAYE70035 - PAYE operation: aspects of PAYE operation - employer: tax tables: simplified deduction schemes

Tax Table P16 is given to employers who operate the simplified deduction scheme (the P12 procedure). The table which is simplified and non-cumulative

• Includes instructions to the employer on how to complete the form P12

And

• Can be used for weekly or monthly paid employees

Do not send Table P16 to commercial or industrial employers.

No free pay tables are issued with cards P12, so you must enter the free pay for Week 1 or Month 1 on each card before issuing it. Tax to be deducted is shown by reference to the correct amount of taxable pay.