PAYE100035 - taxpayer records: COP records: Scottish variable rate
The Scottish Parliament have the power to increase or decrease
the basic rate of income tax set by the UK Parliament by a maximum
of 3 pence.
Although the Scottish Parliament have not used the tax
varying powers HMRC are prepared to implement the Scottish Variable
Rate (SVR) if requested.
Up to April 2000 you should have maintained the SVR signal on
COP by setting or unsetting the SVR signal when
- A taxpayer moves to or from Scotland
Or
- You set up a new COP record and the taxpayer’s address is in Scotland
From April 2000 an automatic process was developed to maintain the SVR signal. The automatic process is run twice a year to set or unset the SVR signal as appropriate.
