Standard Personal Allowance Tax Code

[cas42]

I am currently completing a payroll course where my current assignment is where I have to enter the details of 6 employees. I have been given tax codes for 3 of them, but the other 3 state 'Standard Personal Allowance'. For 2010/2011 the personal allowance is £6475, therefore can anyone confirm if I use the tax code 647L for the 3 employees, one being a director? Thanks for any help

[Buenchico]

That's the correct tax code. PAYE is deducted from directors' pay in the same way as from that of other staff as long as the director works full-time for the company. Otherwise these arrangements apply:
http://www.hmrc.gov.u...come-tax-director.htm

Chris

[cas42]

Thanks Buenchico for the information, I can now complete the assignment.

[Skyline D]

PAYE is deducted from directors pay in the same way as any other staff BUT NIC is NOT. Directors NIC is cumulative rather than weekly.

[rubijoca]

her tax code is 949L because she is over 65

[rubijoca]

The Tax code will be 949 if the person is more then 65 years old(see other circunstances online) or will be 647L below 65 years old (64)