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Scottish taxpayer status

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HMRC invites comments by 31 July 2015 on draft guidance setting out how it will determine the status of a ‘Scottish taxpayer’ for the purposes of the Scottish rate of income tax taking effect from April 2016, particularly in relation to individuals who have more than one place of residence. The Scotland Act 2012 requires an individual to have a ‘close connection’ to Scotland, based on their ‘main place of residence’ or time actually spent in Scotland in a tax year.

A wider range of simpler, general guidance and advisory products to assist taxpayers in understanding what the Scottish rate of income tax might mean for them will be provided later in the year. For further details, see www.bit.ly/1INRbBU.

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