Scottish Rate of Income Tax introduction

27 October 2014


Following the recent announcement that the Scottish rate of income tax will come into effect from 6 April 2016, HMRC have now confirmed how employers will be advised which code to apply for 2016-17.

HMRC have stated that they will tell employers, via the annual coding notice run in March 2016, which tax code to apply for the coming 2016-17 tax year. Therefore payroll software suppliers have been asked to ensure that software must be ready to accept the new Scottish tax codes that will be issued towards the end of the 2015-16 tax year.