Finance

Tax Matters

The Payroll Services section liaises with HM Revenue & Customs and is responsible for deducting income tax from employees' salaries.

University PAYE tax reference

The University’s PAYE tax reference is 961/2401398.

Our subsidiary companies tax references are:

Edinburgh Innovations Ltd - 961/2959369

EU Press Ltd - 961/KZ83562

UoE Accommodation Ltd (Arcadia) - 475/FB02706

 

The HM Revenue & Customs office which deals with the University is:

Tax Office for Individuals

  • HM Revenue & Customs

Contact details

Address

Street

Pay As You Earn
HM Revenue and Customs

Post Code
BX9 1AS

Tax codes

Your tax code indicates the amount of pay you may receive without paying tax in the year. A tax code of 1185L indicates that your tax free allowance for the year is £11,850, which means you may earn £988 a month without deduction of tax.

A tax code of 0T means that all of your earnings are being taxed and you are not receiving any tax-free allowance.

Tax codes with a prefix of S will have their Pay As You Earn (PAYE) tax based on the Scottish Rates of Income Tax (SRIT).

Tax Rates for 2018-19

Scottish Rates of Income Tax (SRIT) rates

The Scottish Government is introducing additional tax bands applicable from 6 April 2018. If your tax code has the prefix S then your PAYE tax will be based on the table below:

Bands Band name Rates (%)
Over £11,850*-£13,850 Starter Rate 19
Over £13,850-£24,000 Basic Rate 20
Over £24,000-43,430 Intermediate Rate 21
Over £43,430-£150,000** Higher Rate 41
Above £150,000 Top Rate 46

* Assumes person is in receipt of the Standard UK Personal Allowance

** Personal Allowance is reduced by £1 for every £2 earned over £100,000

The net pay calculator on the payroll website has been updated to reflect these bands.

Rates for the rest of the UK

Bands Band Name Rates (%)
Over £11,850-£46,350 Basic Rate 20
Over £46,350-£150,000** Higher Rate 40
Over £150,000 Additional Rate 45