Avoid common PAYE mistakes

Calculations checklist - does it all add up?

It is now common to use spreadsheets or computerised accounting sections to make calculations. This is more accurate than manual calculations, but it still depends on accurate data entry.

It is always wise to get somebody to check through a form or set of calculations no matter how they were calculated, to prevent wasting time and effort at a later stage.

Important questions to ask yourself include:

• Have you checked your calculations or data you've inputted? Get someone else to double check.
• Have you transposed any numbers - eg 123456 entered as 123546?
• Have you used the right tax or National Insurance tables to calculate your returns?
• Have you used the right week or month number in the tables?

Subjects covered in this guide

• Introduction
• Employed or self-employed
• Forms checklist
• Calculations checklist - does it all add up?
• Special deductions and payments checklist

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