If the employer has workers established in Scotland for tax reasons and workers established in the rest of the UNITED KINGDOM, two separate PSA calculations should be made, one for Scottish taxpayers and the other for ruk taxpayers (Rest of UK). Please, be sure to choose the appropriate form, as you need to register your employees separately based on the tax rate they pay. Workers living in countries with decentralised tax power (Scotland or Wales) may be subject to different tax rates. Decentralization has complicated the simplified process of calculating PPE. Employers now need to keep more detailed records than ever before to ensure that the tax debt is correct and that funding reaches the right jurisdiction. Attention and attention to detail are required. It is not possible to browse the pay slip or report on an employee`s form P11D The amounts calculated as amounts to be paid through PPE are based on the value of the expenses/benefits declared and the tax class in which the beneficiaries of the benefit are located. These values are then calculated at the corresponding rate and „extrapolated“. . . .