I have recently completed the payroll mock but noticed that the NI calculations are different by a few pence. The question asks for the alternative (table) method to be used so I assumed that it was based on the CA38 tables and this is what the software is using. However, it seems it was a direct calculation method used in the answer and this follows through for all employees. In a live 'exam' situation, would either method be deemed correct if it does not stipulate as I presume this is dependent on the software used. I am using Sage 50 payroll as a guide. Having taken two mocks, for one of which this wasn't an issue, I am so confused and now concerned about doing the exam.