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01 September 2015
Employers and taxpayers need to know exactly who will be affected and how, according to CIOT.
The Chartered Institute of Taxation has called for a publicity campaign when the rate of Scottish income tax (SRIT) is announced. This would help to ensure that employers and taxpayers know exactly who will be affected and how.
The Scottish government is expected to propose the initial rate for the tax when it publishes its budget for 2016/17 in the autumn.
Moira Kelly chair of the institute’s Scottish technical subcommittee said the SRIT “represents a significant change for employers and taxpayers who remain in limbo until the announcement”. She called for guidance to help people to interpret the legislation correctly for example what constitutes Scottish taxpayer status. There should also be information specifically for employers.
The decision by HMRC and the Scottish government not to display details of the SRIT...
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