Scottish tax payers will see adjustments in their next payments from 11th May 2020 as the Scottish budget changes come into live operation.
The changes are backdated for cumulative tax calculations to the start of the tax year 6th April 2020.
Scottish tax payers will see a three month bounce from April under old rules, corrections to cumulative calculations in May 2020 and then a settling in subsequent pay periods.
There are no tax changes applied for the 2020/2021 tax year for England, Northern Ireland and Welsh taxpayers.
Presently only HMRC determine the residency status of both Scottish and Welsh taxpayers. There is no means to self declare to employers direct!
Scotland and the childcare Basic Earning Assessment (BEA)
We receive a number of enquiries each year as to how the BEA calculation is to be undertaken for Scottish tax payers. The law for childcare taxation is not a devolved matter and is not set by the Scottish Parliament. Therefore the BEA predictive calculation is identical across the United Kingdom – its the same.
The rates and bands set by the Westminster parliament apply uniformly across the UK