This was entirely down to the delaying tactics of COSLA and the Scottish Government in the pay negotiations and the inability of many local authority payroll systems to accommodate swift payments of backpay despite the best efforts of the EIS to encourage local authorities to pay salary owed on time.
In accordance with advice received by the EIS and previously shared, the EIS is unable to act on your behalf in respect of tax calculations and adjustments, members are unable to take any individual action to recover overpaid tax until the 2023/24 tax year has ended and P60 forms have been issued by employers. However, as these should be sent to members over the next few weeks, updated EIS guidance, based on conversations with HMRC staff, has been published setting out how claims should be made.
As matters stand, the advice, arising from EIS dialogue with HMRC, is that rather than going through the HMRC web portal, members who do not ordinarily prepare a self-assessment tax return, should write (a physical letter) to HMRC, enclosing a copy of their P60 for the 2023/24 tax year and a copy of the payslip showing the payment of their back pay. A template letter can be found on our website.
