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Peter Graham from UK Payroll Tips shares how to manually calculate PA ye tax and national insurance deductions using tables and a calculator. The tutorial focuses on determining free pay using the pay adjustment table from HM Revenue Services website. Free pay is calculated based on a numeric part of your tax code and is divided equally throughout the year per pay period. An example is provided for tax code 501 for a monthly paid employee, with instructions for weekly paid employees as well. Using a calculator provides an alternative to using tables for calculating tax codes under 501.