Information

Scottish Rate of Income Tax

It was confirmed this week that the Scottish Rate of Income Tax (SRIT) will be the same as the rest of the UK for the 2016/17 tax year.

This means that anyone residing in Scotland will be subject to the SRIT rather than the UK rate of income tax. HMRC will notify employers which of their employees are subject to it and employers will deal with this via PAYE and the submission to HMRC for RTI purposes remain the same.

 

Delta has included this change in the version 19.0 release available in March.

 

Further Information:

https://www.gov.uk/government/publications/issue-briefing-scottish-rate-of-income-tax/hmrc-issue-briefing-scottish-rate-of-income-tax