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Publicity demanded for Scottish income tax

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CIOT has called for an effective publicity campaign when the announcement of a Scottish rate of income tax (SRIT) is made, to ensure that employers and taxpayers are not adversely affected.  The Scottish government is expected to propose its initial rate for the SRIT when it publishes its draft budget for 2016-17 in the autumn and is due to take effect from 6 April 2016.

Moira Kelly, chair of the CIOT’s Scottish technical sub-committee, said: ‘Its introduction represents a significant change for employers and taxpayers who remain in limbo until the announcement. They will need to be privy, at an early stage, to the requisite level of information to know exactly who will be affected and how.  But, before a major publicity campaign can be launched, there needs to be guidance available to enable people to interpret the legislation correctly, for example concerning Scottish taxpayer status, including guidance aimed specifically at employers.’ 

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