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The Scottish government has previously revealed plans to introduce tax thresholds and rates that are different from those used in England and Wales.

HMRC has, as you would expect, been issuing P9X, containing rates, thresholds and tax code increases required by employers and payroll providers, enabling them to prepare their payroll records and tax codes for the tax year commencing 6 April 2017.

The P9X were those Scottish income tax rates and thresholds announced in the draft Scottish Budget in December 2016. HMRC has said ‘until they are confirmed by the Scottish Parliament, HMRC will not know the correct tax rates and thresholds for Scottish taxpayers for the tax year commencing 6 April 2017’.

The P9X notices issued need to be applied by employers and HMRC has said it ‘will advise you of the correct Scottish income tax rates and thresholds for 2017 to 2018 as soon as they are ratified by Scottish Parliament. In turn, the Scottish government has advised that it expects Parliament to agree these as early as during this week (w/c 20 February 2017).’

Read more here and here 

Article from ACCA In Practice