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Tax news in brief


Published: 15 Dec 2021 Update History

Highlights from the broader tax news for the week ending 15 December, including: the Scottish Budget and the latest Employer Bulletin.

Scottish Budget: Stability, recovery and reform

The Scottish government announced its Budget for 2022-23 on 9 December. The tax policy announcements seek to address three themes of stability, recovery and reform emerging from Scotland’s first Framework for Tax. Income Tax rates were unchanged, with the starter and basic rate bands increasing in line with inflation (3.1%). The higher and top rate thresholds have been frozen. The Scottish government remains committed to introducing an air departure tax and an aggregates levy.

Employer Bulletin

The December 2021 edition of HMRC’s Employer Bulletin contains important information on:

  • PAYE for those who pay employees early for Christmas, and advice on how to prevent and correct payroll errors;
  • UK Transition and the recently agreed UK-Swiss Convention on Social Security coordination which came into force on 1 November 2021;
  • coronavirus (COVID-19) summary of guidance published by HMRC, and declaring grants on tax returns; and
  • tax updates and changes to guidance, with information on the tax avoidance campaign.
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