Research and analysis

Scottish Rate of Income Tax implementation customer insight

Research to test a notification letter to inform Scottish taxpayers about the introduction of the Scottish Rate of Income Tax.


The introduction of the Scottish Rate of Income Tax – phase 3 testing

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The purpose of this phase of the research was to:

  • test 2 different versions of the notification letter (one which included a rate and one without)
  • test the clarity, tone and relevance of the 2 letters to gauge whether or not the core messages were understood in both versions

This will allow HMRC to make an informed decision on which letter to issue and when.

Published 29 July 2016