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Use L if unsure which means you are entitled to the basic personal allowance.

 Use 1150 if you are unsure, this is based on a personal allowance of £11,500pa, the full tax code being 1150L

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Notes:

Calculator assumes employee is not contracted out for national insurance purposes.

Directors have an annual earnings basis for national insurance purposes and so the calculations for a director may differ in some cases.

To use the calculator to work out the required gross pay to arrive at a required net pay, simply play around with the gross pay until the net pay result is produced.

 

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