Struct TaxCode

Namespace

Payetools.Common.Model

Assembly

Payetools.Common.dll

Represents a UK tax code, with the ability to calculate tax-free pay based the code and the relevant tax period.

The TryParse method is used to create a new TaxCode instance:

using Payetools.Common.Model;

var taxYear = new TaxYear(TaxYearEnding.Apr5_2024);
var success = TaxCode.TryParse("1257L", taxYear, out var taxCode);

If the tax code "1257L" is a valid tax code for the specified tax year, then the success variable should be true and the output variable taxCode should be a correctly initialised TaxCode instance. If the supplied string cannot be intepreted as a valid tax code for the specified tax year, then 'success' would be false.

Non-cumulative tax codes (also known as "week 1/month 1") may be represented using any of the following suffixes:

• "X"
• "W1M1"
• "W1/M1"
• "W1"
• "M1"

For example, a Scottish non-cumulative K code might be represented as "K528 X".

The above suffixes are case-insensitive and may appear after the main tax code with or without intervening spaces, e.g., "C1250Lw1/m1" means the same as "C1250L X".

public readonly struct TaxCode

Inherited Members

ValueType.Equals(object)

ValueType.GetHashCode()

object.Equals(object, object)

object.GetType()

object.ReferenceEquals(object, object)

Properties

ApplicableCountries

Gets the country or countries that this tax code applies to, i.e., the tax regime.

public CountriesForTaxPurposes ApplicableCountries { get; }

Property Value

CountriesForTaxPurposes

IsFixedCode

Gets a value indicating whether the tax code is a "fixed code", such as BR, D0, NT, etc., or a variable code, such as 1257L.

public bool IsFixedCode { get; }

Property Value

bool

IsNonCumulative

Gets a value indicating whether the tax code is cumulative (e.g., 1257L) or non-cumulative (e.g., 1257L W1/M1).

public bool IsNonCumulative { get; }

Property Value

bool

NotionalAllowance

Gets the notional annual personal allowance for the tax code. This may be negative in the event the tax code has a K prefix.

public decimal NotionalAllowance { get; }

Property Value

decimal

NumericPortionOfCode

Gets the integer portion of the tax code, if applicable, or zero otherwise.

public int NumericPortionOfCode { get; }

Property Value

int

TaxRegimeLetter

Gets the tax regime letter, e.g., S for Scotland, C for Wales. Returns an empty string if no specific regime is applicable.

public string TaxRegimeLetter { get; }

Property Value

string

TaxTreatment

Gets the tax treatment specified by this tax code. For the most part, this is the prefix or suffix for the tax code, omitting the tax regime letter.

public TaxTreatment TaxTreatment { get; }

Property Value

TaxTreatment

TaxYear

Gets the tax year that this tax code pertains to.

public TaxYear TaxYear { get; }

Property Value

TaxYear

Methods

GetTaxFreePayForPeriod(int, int)

Calculates the tax free pay for the specified tax period and given tax code.

public decimal GetTaxFreePayForPeriod(int taxPeriod, int periodCount)

Parameters

taxPeriod int

Tax period.

periodCount int

Number of tax periods in the year (e.g., 12 for monthly pay).

Returns

decimal

Tax-free pay applicable up to and including the end of the specified tax period. May be negative.

MapCountryToTaxRegime(CountriesForTaxPurposes)

Static method that maps a CountriesForTaxPurposes value to the regime prefix letter, for example Scotland => "S".

public static string MapCountryToTaxRegime(CountriesForTaxPurposes countries)

Parameters

countries CountriesForTaxPurposes

Country or countries to be mapped.

Returns

string

Prefix letter for single country regimes (currently Scotland, Wales); Empty string otherwise.

ToString()

Returns the string representation of the tax code including the tax regime letter if applicable, but without any indication of whether the code is cumulative or non-cumulative.

public override string ToString()

Returns

string

String representation of tax code with the tax regime prefix.

ToString(bool, bool)

Returns the string representation of the tax code optional including the tax regime letter if applicable, and optionally indicating whether the code is cumulative or non-cumulative by means of an "X" suffix.

public string ToString(bool includeNonCumulativeFlag, bool includeTaxRegime)

Parameters

includeNonCumulativeFlag bool

True to include the non-cumulative flag; false otherwise.

includeTaxRegime bool

True to include the tax regime prefix; false otherwise.

Returns

string

String representation of tax code with or without tax regime prefix and with or without non-cumulative indicator.

TryParse(string, out TaxCode)

Attempts to parse the supplied tax code into its component parts, assuming the tax regimes for the current tax year. Non-cumulative codes must be identified by an 'X', 'W1', 'M1' or 'W1/M1' suffix, with or without preceding space. Tax code parsing is case-insensitive.

public static bool TryParse(string taxCode, out TaxCode result)

Parameters

taxCode string

Tax code as a string.

result TaxCode

Instance of TaxCode if valid; default(TaxCode) otherwise.

Returns

bool

True if the tax code could be parsed; false otherwise.

TryParse(string, TaxYear, out TaxCode)

Attempts to parse the supplied tax code. Non-cumulative codes must be identified by an 'X', 'W1', 'M1' or 'W1/M1' suffix, with or without preceding space. Tax code parsing is case-insensitive.

public static bool TryParse(string taxCode, TaxYear taxYear, out TaxCode result)

Parameters

taxCode string

Tax code as a string.

taxYear TaxYear

Tax year for the supplied tax code.

result TaxCode

Instance of TaxCode if valid; default(TaxCode) otherwise.

Returns

bool

True if the tax code could be parsed; false otherwise.