• 04 Dec 2017

Pensions Tax: changes to administration of Relief at Source

Following the introduction of Scottish income tax changes are being made to assist the administration of relief at source. Draft legislation has been published ...

  • 03 Dec 2017

Pension schemes newsletter 93 – November 2017

HMRC’s latest pension schemes newsletter includes details of the changes to relief at source for Scottish income tax, an update on the new pensions online servi...

  • 29 Nov 2017

Scottish taxpayer address records remains biggest risk to HMRC

Maintaining accurate address records of the 2.6 million Scottish taxpayers remains the biggest risk facing HMRC in ensuring that Scottish income tax is assessed...

  • 07 Nov 2017

Scotland could see up to six levels of income tax band

New approaches to taxation in Scotland have been published in a discussion document which includes proposals for new tax regimes with four, five and even six le...

  • 10 Oct 2017

Scottish Draft Budget 2018-19

Finance secretary Derek Mackay has confirmed that the Scottish Draft Budget will be published on 14 December 2017, some three weeks after the Autumn Budget on 2...

  • 23 Aug 2017

PAYE settlement agreements - threshold change for Scottish rate tax payers and simplification

For PAYE settlement agreements relating to the tax year beginning 6 April 2017 employers must take into account the different threshold for Scottish Income Tax.