PAYE Settlement Agreements for Scottish Income Tax
16 October 2018
When a PSA1 is completed for the 2018 to 2019 tax year the employer will now be asked whether the ‘expense or benefit’ is for a Rest of the UK (rUK) taxpayer or a Scottish taxpayer and depending upon the response, this will allow the calculations to be made using the rates and threshold relevant to Scottish Income Tax.
CIPP comment The CIPP policy team would value hearing from members about their experience under the simplified PAYE Settlement Process (PSA) by email to [email protected]. Thank you. |