Detailed research into devolved tax changes

Scottish notes and coins
By Anne-Marie Roberts, ICAS Head of Taxation, Scottish and Indirect Taxes

4 March 2016

ICAS and the University of Dundee are collaborating on a major study into awareness of the introduction of the Scottish Rate of Income Tax.

The Scottish Rate of Income Tax (SRIT) is coming into effect in April and is one of the most significant changes in the UK system in modern times.

HMRC has been involved in raising awareness of the changes among taxpayers and agents.

ICAS and the University of Dundee are collaborating on a UK-wide study to determine members’ awareness of the changes to Scottish income tax.

The survey is anonymous and will take about 10 minutes to complete. The results from the survey will provide insights into the awareness of Scottish Income Tax and contribute to the debate on tax devolution and accountability.

ICAS would be grateful if you could complete the survey, and make your contribution to the debate on Scottish tax devolution.

The survey will be open until 23 March and we are keen to obtain as many responses as possible to support future ICAS work.


  • Tax

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