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.
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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. |