2015 news

The Low Incomes Tax Reform Group (LITRG) is troubled by HMRC’s decision not to include a helpline number on letters sent to Scottish taxpayers, which risks leaving people unable to get answers to their questions.

HMRC have indicated that Scottish taxpayer notification letters will start to arrive on taxpayers’ doormats on Wednesday 2 December. Individuals will receive a letter if HMRC have reason to believe they are a Scottish taxpayer under the rules for the Scottish Rate of Income Tax (SRIT). HMRC will normally base their belief on the address records they hold for an individual.

The Chancellor announced today that an apprenticeship levy, set at a rate of 0.5% of an employer’s paybill will be introduced in April 2017. Theoretically only large employers will be paying it, however in practice, many more employers – particularly small or micro employers – may find themselves contributing if the £15,000 ‘offset’ is not easy to understand or claim. 

The Chancellor’s planned ‘higher wage, lower welfare’ economy will translate simply into a lower welfare economy for those who work for themselves, say LITRG.