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Consultation on draft regs on consequential amendments.
The Scottish Parliament will announce its proposed income tax rates and limits for 2017-18 in its draft budget on 15 December 2016.
From 6 April 2017 Holyrood will set the income tax rates and limits that apply to the non-savings and non-dividend income of Scottish taxpayers.
It set the rate at 10% for 2016-17 resulting in the Scottish basic higher and additional rates applicable to Scottish taxpayers being the same as those elsewhere in the UK.
HMRC has published a technical note setting out how the Scottish income tax powers will interact with income tax regime generally.
The department is inviting comments by 31 December 2016 on draft regulations to amend areas of income tax such as gift aid relief-at-source pensionsand some trust and estate income.
The purpose of the regulations is to allow the operation of these areas to remain unchanged should Holyrood move away...
