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Tag Archives for: "Scottish taxpayers"
 Scottish taxpayers
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By Michael
In Uncategorized
Posted February 25, 2016

Scottish taxpayers

Who is eligible to pay Scottish income tax? As of April 2016, Scottish taxpayers will pay the Scottish rate of income tax (SRIT), which will be charged on non-savings and non-dividend income. [...]

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Assumptions

  • Based on a contractor working 37.5 hours per week.
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  • Subsistence based on the HMRC’s benchmark scale rates model.
  • Annual business mileage calculated at 45p/mile for the first 10,000 miles and at 25p/mile thereafter.
  • Expenses calculated between £3.16 and £355 and is restricted by allowable expenses and expenses reasonably incurred by an employee working and staying away from home.
  • Weekly calculation based on 52 weeks per full tax year.
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Additional assumptions for Crystal calculation

  • SDC (Supervision, Direction or Control) does not apply during any contract assignment throughout the tax year.
  • All legitimate business expenses incurred during each assignment will be paid as part of your regular Crystal payment package. Any incurred expenses over the pre-agreed amount can be received as a tax refund from HMRC after the tax year-end on 5th April.
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