Scottish Rates of Income Tax – 1 Month to go!

Key Facts

HMRC are responsible for identifying Scottish taxpayers – not employers.

Scottish taxpayers will be identified via address information that is held by HMRC.

You must ensure your payroll software is up to date and able to apply the new ‘S’ codes.

There will be no change to the way you report or make payments for income tax to HMRC other than applying the ‘S’ tax code.