HMRC provide an updated on SRIT.
"The Scottish Rate of Income Tax comes into effect from 6 April 2016. The Scottish rate for 2016 to 2017 has been set at 10%, meaning 10p in every £1 will go to the Scottish Government.
What you need to know:
- Individuals and employers that you represent will receive annual coding notices, these will include the new 'S' code for Scottish taxpayers
- Employers you represent need to make sure that they check with their provider that their payroll software is up to date and ready to apply the new ‘S’ code.
- Employers you represent must use the code in RTI supplied by HMRC.
- Remember the ‘S’ code depends on the residential address of individuals you represent. Please encourage your clients to tell HMRC if their address changes, as this will help us to correctly identify any Scottish taxpayers and ensure they pay the right amount of tax. They can do this online at GOV.UK.
All the updates and latest information can be found on the Scottish Rate of Income Tax news page."