HMRC has published its final technical guidance on who, from 6 April 2016, will be a Scottish taxpayer. The HMRC update includes guidance on an individual’s ‘place of residence’, ‘main place of residence’, tests for Scottish taxpayer status and evidence used to establish someone’s status. See www.bit.ly/1WtQ9C8.
HMRC has published its final technical guidance on who, from 6 April 2016, will be a Scottish taxpayer. The HMRC update includes guidance on an individual’s ‘place of residence’, ‘main place of residence’, tests for Scottish taxpayer status and evidence used to establish someone’s status. See www.bit.ly/1WtQ9C8.
