The Scottish government have confirmed that the ‘management of the income tax.. for Scotland … is the responsibility of HMRC. Due to the timing of the Scottish, Welsh and Westminster Budgets…an update will be issued and an agreed date .. provided as soon as possible in 2020/21’.
HMRC have today confirmed that the Scottish Income Tax changes will apply from Monday 11th May 2020. Until that point, the 2019/2020 income tax bands will continue to apply. There are no changes to Income Tax for England, Northern Ireland or Wales.
Payroll professionals and software developers now have the clarity of when the Scottish tax changes apply.