Scottish taxpayers and S-codes – HMRC update

HMRC have issued a short update in relation to Scottish taxpayers, S-codes and P9s received by employers and payroll operators.

Following an investigation into an issue raised by a CIOT member, whereby employers expecting to see Scottish taxpayer S-codes cannot see the S-prefix, HMRC have identified a problem which is affecting some employers when they download the coding run into their own software.

HMRC have issued an alert, available on the GOV.UK website here.

HMRC hope to put a fix in place shortly, which should make sure that employers have the right codes before the start of the tax year 2016/17.

We will provide further updates once more information is available.

Technical Team

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