HMRC confirms pensions tax relief arrangements for Scottish Income Tax payers

Victoria Tichá
clock • 2 min read

HMRC has confirmed providers operating relief at source pension schemes can continue to collect automatic tax relief at a basic rate of 20% under new Scottish Income Tax rules.

The guidance released by HMRC on 21 February explained how pension tax relief will work for Scottish taxpayers, clarifying the rules around pensions tax relief for the new income tax bands. Acco...

To continue reading this article...

Join Professional Pensions

Become a Professional Pensions Lite Member today

  • Three complimentary articles per month covering the latest real-time news, analysis and opinion from the industry
  • Receive important and breaking news stories via our two daily news alerts
  • Hear from industry experts and other forward-thinking leaders

Are you a trustee, investment consultant or in-house pension and benefit scheme professional? You can apply for full complimentary access here

Join now

 

Already a Professional Pensions
member?

Login

More on Law and Regulation

Industry raises concerns over PT conflicts in trustee consultation response

Industry raises concerns over PT conflicts in trustee consultation response

Responses also call for more support for member-nominated trustees

Jonathan Stapleton
clock 06 March 2026 • 12 min read
Call for TPR to become single regulator for pensions as part of megatrust shake-up

Call for TPR to become single regulator for pensions as part of megatrust shake-up

Pension Schemes Bill will create systemically important funds with higher oversight needs

Jonathan Stapleton
clock 05 March 2026 • 2 min read
Spring Statement 26: No pension announcements in chancellor's speech

Spring Statement 26: No pension announcements in chancellor's speech

Industry welcomes ‘low-key’ speech as chancellor says government will chart a course through economic ‘uncertainty’

Martin Richmond
clock 03 March 2026 • 3 min read
Trustpilot