• 03 Jan 2018

Scottish income tax rates and thresholds for 2018/19 payroll

HMRC’s software developers support team (SDST) has provided information regarding the tax rates and thresholds to apply for Scottish taxpayers during 2018/19.

  • 19 Dec 2017

Pension schemes Scottish Income Tax newsletter

HMRC has published their latest pension schemes Scottish rate of Income Tax newsletter which includes updates on residency status and relief at source.

  • 14 Dec 2017

Scottish draft budget sets ‘distinct income tax policy’ for Scotland

The Scottish draft budget proposals introduce a new 19p Starter Rate of tax, freeze the basic rate at 20p, introduce a new Intermediate Rate of 21p and an incre...

  • 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 ...

  • 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...

  • 11 Sep 2017

Administrators of relief at source pension schemes

If you are a pension scheme administrator of a relief at source pension scheme who doesn’t currently submit your annual return of individual information electro...