This module is essential for anyone operating PAYE for Scottish resident taxpayers and affects all indivual taxpayers or clients resident in Scotland. The SRIT is set at 10p, equalising UK and Scottish tax rates, but changing compliance issues for all resident Scottish taxpayers. While employers are not responsible for identifying whether employees are Scottish residents, a new 'S' code for Scottish taxpayers needs to be applied to PAYE payroll.

By completing this module you will be able to:

• Explain what Scottish taxpayers will pay;
• Identify Scottish taxpayers;
• Describe the PAYE administration; and
• Explain practical issues.

To complete the CPD module and update your personal CPD tracker, click here to access the course. Ensure you are logged in to complete the module.