PAYE78085 - PAYE operation: taxation of jobseeker바카라 사이트™s allowance: temporary short time working compensation scheme
Any payments made to workers under this scheme are outside the rules for taxation of Jobseeker바카라 사이트™s Allowance. PAYE applies to these payments in the usual way.
With the introduction of the Scottish Income Tax from 6 April 2016, and Welsh income tax from 6 April 2019 individuals will pay tax at the England and Northern Ireland, Scottish or Welsh income tax rate(s) depending on the individual바카라 사이트™s residency status.
The Income Tax Residency Status screen on NPS will display 바카라 사이트˜Scottish바카라 사이트™, or 바카라 사이트˜Welsh바카라 사이트™ taxpayer for the tax year where the individual is liable to pay tax at the Scottish or Welsh rate(s) and their tax code will have an S (Scottish) or C (Welsh) prefix.
Further information about Scottish tax is given at PAYE100035.
Further information about Welsh tax is given at PAYE100040.