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hello this is UK payroll tips and my name is Peter Graham stem in this series of videos I will show you how to manually work out PA ye tax and national insurance deductions using tables and a calculator this first tutorial will focus on how to work out free pay using the pay adjustment table supplied by Her Majestys Revenue Services website please find the link in the description free pay must be calculated first because tax is worked out on your gross pay - free pay the amount of free pay youre allowed is calculated using a numeric part of your tax code free pay is then divided equally throughout the year per pay period for an example of a tax code under 501 we will use for a TL and a lovely paid employee for weekly paid employees apply the same formula using weekly tables lookup 480 in the code column on your proprietary dand frequency the amount of free paid to date is shown to the right of the code using a calculator instead of the tables you can work out tax codes under 501 thi