Pension schemes Scottish Income Tax newsletter

19 December 2017

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

Pension schemes relief at source for Scottish Income Tax newsletter - December 2017 contains information on the following topics:

  • Scottish Budget
  • Notification of residency status report
  • Residency status look up service 
  • How to apply relief at source rate for the whole tax year
  • How to submit your annual return of individual information to HMRC
  • Relief at source draft regulations