Pension schemes newsletter 75 - January 2016 - Scottish rate of Income Tax (SRIT)

01 February 2016

The Pension schemes newsletter 75 published in January 2016, confirms that Scheme administrators operating PAYE must still ensure the S tax codes are applied via RTI for Scottish Taxpayers. HMRC will issue the relevant S tax codes via the annual P9 or daily P6 coding runs, as now, for all other tax codes.