The 'Total' row of the table below shows the overall liability for the tax year and this should agree with HMRC's view of the amount payable for the tax year. However, in some circumstances - where information is not submitted to HMRC on time - the employer payment record for a given tax month may not agree with the HM Revenue & Customs (HMRC) view of the amount payable for that tax month. For more information about the common causes of discrepancies click here : http://faq.webpayrolltraining.co.uk/4706.htm
Period Amount due
(Less Employment Allowance Used)
(inc. Apprenticeship Levy)		 Net Income Tax Income Tax (inc. sub-contractor deductions) Student Loan Deductions
(Total Student Loan = Student Loan + Post Graduate Loan)		 Gross National Insurance contributions (NICs)(employer and employee)
Pre-Employment Allowance		 Employment Allowance Used (Employer NIC only) Statutory Maternity Pay (SMP) Recovered NIC Compensation on SMP Statutory Paternity Pay (SPP) Recovered NIC Compensation on SPP Statutory Shared Parental Pay (ShPP) Recovered NIC Compensation on ShPP Statutory Adoption Pay (SAP) Recovered NIC Compensation on SAP Statutory Parental Bereavement Pay (SPBP) Recovered NIC Compensation on SPBP Statutory Neonatal Care Pay (SNCP) Recovered NIC Compensation on SNCP CIS deductions suffered by Limited Company Total deductions from NICs Net NICs
(Less Employment Allowance Used)		 Apprenticeship Levy
  (2 + 21 + 22) = 1 (3 + 4) = 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 (total of boxes 7 to 19) = 20 (5 - 6 - 20) = 21 22
Month 1 (6 April to 5 May) 85.29 960.60 945.60 15 1371.93 756.05 0.00 0.00 374.36 31.83 250.00 21.25 0.00 0.00 250.00 21.25 500.00 42.50 0.00 1491.19 -875.31 0.00
Month 2 (6 May to 5 June) 266.56 190.40 190.40 0 313.61 237.45 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 76.16 0.00
Month 3 (6 June to 5 July) 266.56 190.40 190.40 0 313.61 237.45 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 76.16 0.00
Quarter 1 618.41 1341.40 1326.40 15 1999.15 1230.95 0.00 0.00 374.36 31.83 250.00 21.25 0.00 0.00 250.00 21.25 500.00 42.50 0.00 1491.19 -722.99 0.00
Month 4 (6 July to 5 Aug) 266.36 190.20 190.20 0 313.61 237.45 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 76.16 0.00
Month 5 (6 Aug to 5 Sept) 266.56 190.40 190.40 0 313.61 237.45 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 76.16 0.00
Month 6 (6 Sept to 5 Oct) 266.56 190.40 190.40 0 313.61 237.45 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 76.16 0.00
Quarter 2 799.48 571.00 571.00 0 940.83 712.35 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 228.48 0.00
Month 7 (6 Oct to 5 Nov) 266.56 190.40 190.40 0 313.61 237.45 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 76.16 0.00
Month 8 (6 Nov to 5 Dec) 266.36 190.20 190.20 0 313.61 237.45 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 76.16 0.00
Month 9 (6 Dec to 5 Jan) 266.56 190.40 190.40 0 313.61 237.45 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 76.16 0.00
Quarter 3 799.48 571.00 571.00 0 940.83 712.35 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 228.48 0.00
Month 10 (6 Jan to 5 Feb) 266.56 190.40 190.40 0 313.61 237.45 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 76.16 0.00
Month 11 (6 Feb to 5 Mar) 266.56 190.40 190.40 0 313.61 237.45 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 76.16 0.00
Month 12 (6 Mar to 5 April) 0.00 0.00 0.00 0 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Quarter 4 533.12 380.80 380.80 0 627.22 474.90 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 152.32 0.00
Total 2750.49 2864.20 2849.20 15 4508.03 3130.55 0.00 0.00 374.36 31.83 250.00 21.25 0.00 0.00 250.00 21.25 500.00 42.50 0.00 1491.19 -113.71 0.00