Guidance

The Scotland Act 2012

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

This guidance was withdrawn on

This page has been withdrawn because it’s out of date. You can read about Income Tax in Scotland or visit the Scottish Government website for information on other Scottish taxes.

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

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

11 January 2011

[ARCHIVED] Agenda (ODT, 9.52 KB); [ARCHIVED] Minutes (ODT, 18.1 KB)

10 May 2011

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

22 July 2011

[ARCHIVED] Agenda (ODT, 8.03 KB); [ARCHIVED] Minutes (ODT, 17.7 KB); [ARCHIVED] Proposal - Option 1b (ODT, 14.5 KB)[ARCHIVED] Pensions Relief Journeys (PDF, 694 KB, 19 pages); [ARCHIVED] Letter to Calman Pensions Technical Group (ODT, 464 KB)

16 September 2011

[ARCHIVED] Agenda (ODT, 8.04 KB); [ARCHIVED] Minutes (ODT, 15.5 KB)

30 October 2012

[ARCHIVED] Agenda (ODT, 7.96 KB); [ARCHIVED] Minutes (ODT, 11.9 KB)

18 April 2013

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

10 October 2013

[ARCHIVED] Agenda (ODT, 5.27 KB); [ARCHIVED] Minutes (ODT, 14.1 KB)

Charities Technical Group

(One meeting only)

11 October 2010

[ARCHIVED] Minutes (ODT, 12 KB)

Income Tax Technical Group

25 October 2010

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

10 January 2011

[ARCHIVED] Agenda (ODT, 7.65 KB); [ARCHIVED] Minutes (ODT, 26.3 KB)

17 March 2011

[ARCHIVED] Agenda (ODT, 19.7 KB); [ARCHIVED] Terms of Reference for the Scottish Rate of Income Tax Technical Group (ODT, 16.2 KB); [ARCHIVED] Scottish Taxpayer definition (ODT, 11.9 KB); [ARCHIVED] Calman Commission summary (ODT, 8.18 KB); [ARCHIVED] Scottish Taxpayer - Decision Chart (PDF, 582 KB, 2 pages); [ARCHIVED] Income Tax Terminology - in the context of the Scotland Bill (PDF, 576 KB, 1 page); [ARCHIVED] Minutes (ODT, 36.1 KB)

26 May 2011

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

07 September 2011

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

4 December 2011

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

Technical Note

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

Published 19 January 2015