Guidance

The Scotland Act 2012

The Scotland Act introduces the Scottish rate of income tax which is expected to be introduced from April 2016.

Scotland Act 2012

The Scotland Act introduces the Scottish rate of income tax which is expected to be introduced from April 2016. HMRC consulted with groups on how the introduction of the Scottish rate would impact on other areas of the income tax system. The work of these groups has been completed and copies of papers are available below. A technical note has been published which sets out the approach to various proposals.

Pensions Technical Group

1 November 2010

Agenda (ODT, 5.56KB) ; Background note (ODT, 12.2KB) ; Minutes (ODT, 32.3KB)

11 January 2011

Agenda (ODT, 9.52KB) ; Minutes (ODT, 18.1KB)

10 May 2011

Agenda (ODT, 8.32KB) ; Minutes (ODT, 22.1KB) ; Proposal - Option 1a (ODT, 14KB)

22 July 2011

Agenda (ODT, 8.03KB) ; Minutes (ODT, 17.7KB) ; Proposal - Option 1b (ODT, 14.5KB) Pensions Relief Journeys (PDF, 115KB, 19 pages) ; Letter to Calman Pensions Technical Group (ODT, 464KB)

16 September 2011

Agenda (ODT, 8.04KB) ; Minutes (ODT, 15.5KB)

30 October 2012

Agenda (ODT, 7.96KB) ; Minutes (ODT, 11.9KB)

18 April 2013

Pension relief at source - Pensions industry option (ODT, 9.36KB) ; Minutes (ODT, 12.7KB)

10 October 2013

Agenda (ODT, 5.27KB) ; Minutes (ODT, 14.1KB)

Charities Technical Group

(One meeting only)

11 October 2010

Minutes (ODT, 12KB)

Income Tax Technical Group

25 October 2010

The Calman Income Tax Technical Group meeting invitation letter (ODT, 102KB) ; Agenda (ODT, 21.3KB) ; Minutes (ODT, 37.8KB)

10 January 2011

Agenda (ODT, 7.65KB) ; Minutes (ODT, 26.3KB)

17 March 2011

Agenda (ODT, 19.7KB) ; Terms of Reference for the Scottish Rate of Income Tax Technical Group (ODT, 16.2KB) ; Scottish Taxpayer definition (ODT, 11.9KB) ; Calman Commission summary (ODT, 8.18KB) ; Scottish Taxpayer - Decision Chart (PDF, 24.4KB, 2 pages) ; Income Tax Terminology - in the context of the Scotland Bill (PDF, 19.2KB, 1 page) ; Minutes (ODT, 36.1KB)

26 May 2011

Agenda (ODT, 19.7KB) ; Real Estate Investment Trusts (ODT, 5.96KB) ; Minutes (ODT, 40.5KB)

07 September 2011

Agenda (ODT, 20.9KB) ; Discussion paper on the interaction between the Scottish rate and trusts, trustees and trust income (ODT, 12.9KB) ; PAYE Settlement Agreements and the Scotland Bill (ODT, 7.43KB) ; PAYE Settlement Agreements and the Scotland Bill - Examples (ODT, 14.3KB) ; Minutes (ODT, 24.1KB)

4 December 2011

Agenda (ODT, 23.1KB) ; Transparency of the Scottish rate of income tax (ODT, 14.2KB) ; Minutes (ODT, 21.5KB) ; Minutes (ODT, 24.1KB)

Technical Note

Clarifying the Scope of the Scottish Rate of Income Tax - Technical Note May 2012

Published 19 January 2015