Related to the budget - what are currently serving guys (inc FTRS) being told about the Scottish 40% tax bracket?
If, as seems likely, the SNP (future) govt won't implement the new threshold (raised to £45k), will MoD staff based in Scotland follow Scottish tax rules or the UK govt rules? On a pensions note - if you pay into your SIPP, someone in HMRC is going to have to take into account that you've paid more 40% tax if living in Scotland than in England...