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
- Work: 0300 200 3300
- Landline phone number: +44 (0)135 535 9022
- Textphone: 0300 200 3319
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 |