Our monthly roundup of key tax cases from Eclipse 35, FII group litigation to Prudential test claim, Chaudhary case on judicial review search warrants, disputes over Bill of Rights, HMRC's wrestle with identifying Scottish tax payers to comply with the new Scottish Rate of Income Tax and digital company car reporting
HMRC finding it complex to identify Scottish taxpayers for SRIT rollout
With just over a year until the introduction of the new Scottish Rate of Income Tax (SRIT), HMRC has admitted it is proving ‘more complex than anticipated’ to identify Scottish taxpayers and is seeking wider data sharing powers.
From April 2016, the Scottish parliament will be able to set income tax rates for those deemed to be resident in Scotland for most of the tax year.
Tax collection will continue to be handled by HMRC, with Scottish taxpayers given an ‘S’ prefix to their PAYE tax code.
However, in a letter sent to the Public Accounts Committee (PAC) in January, HMRC’s tax assurance commissioner Edward Troup said: ‘This has proved more complex than was initially anticipated, which is why the rating for the risk relating to this area of work has increased.’
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