Speeches

Ian Murray – 2015 Parliamentary Question to the HM Treasury

The below Parliamentary question was asked by Ian Murray on 2015-10-09.

To ask Mr Chancellor of the Exchequer, if he will send detailed information to employers and payroll agents affected by the introduction of the new Scottish rate of income tax to enable them to implement systems and deal with enquiries.

Mr David Gauke

HM Revenue and Customs (HMRC) have been liaising with employers and payroll software developers for the last eighteen months to raise their awareness of the Scottish Rate of Income Tax. This has been undertaken through numerous workshops, presentations and publications.HMRC have already published:

  • a technical pack (in Dec 2014) outlining the Specified Electronic Submission files for outgoing messages (P6/P9) for 2016/17
  • technical specifications for the Specified Electronic Submission for incoming files (FPS/EPS), as well as guidance & test data (June 2015)

    In addition, test services for the 2016/17 tax year went live on 8 October 2015, enabling payroll developers to submit their test files to HMRC.

    HMRC have also included details of the Scottish Rate in their Employer Bulletin publication, which will assist employers in dealing with queries from their employees, and published guidance on GOV.UK.