As part of a package of devolution measures, with effect from April 2016 there will be a Scottish rate of income tax. The rate of tax is expected to be set very soon.
In advance of this HMRC has now issued draft guidance on how Scottish taxpayer status should be decided.
A taxpayer must be UK resident as a starting point. Then the focus turns to where an individual lives, or resides in the course of a tax year – it is not possible to be Scottish resident for only part of one tax year.
Individuals with homes both in Scotland and in other parts of the UK will need to determine which has been their main residence, and from this what their taxpayer status will be.
For more information please contact Lesley Sutton on 01484 538351 or email email@example.com.