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Scottish income tax provisions

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The Income Tax (Pay As You Earn) (Amendment No 3) Regulations, SI 2015/1667, which come into force on 1 October 2015, reflect the Scottish rate of income tax by revising the definitions of ‘additional rate’, ‘basic rate’ and ‘higher rate’; make provision for the new ‘S code’ to be used where an employee is a Scottish taxpayer; and confirm that Scottish taxpayers receiving a state pension lump sum will have tax deducted at the UK rate and not the Scottish rate. See

Issue: 1277
Categories: News , Private client taxes