The new tax year brings a number of changes to the pensions world, not least the first round of phasing for auto-enrolled employees.
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.
HM Revenue and Customs (HMRC) has published a relief at source update for Scottish Income Tax following last week's Scottish Budget.
Jonathan Stapleton says UK pensions are complicated enough already
The Smith Commission has proposed the Scottish Parliament should get more powers over tax. Jonathan Stapleton discovers what this means for pensions and how schemes and employers can define who is a Scottish taxpayer