Scottish Rate of Income Tax guidance
29 October 2015
New sections of guidance have been added to GOV.UK which includes technical guidance on Scottish taxpayer status.
The technical guidance includes detail on an individual’s ‘place of residence’, ‘main place of residence’, tests for Scottish taxpayer status and evidence used to establish someone’s status.
Guidance for employers and pension providers explaining how the introduction of the Scottish Rate of Income Tax (SRIT) will affect them has also been added.
And additionally there is guidance for individuals on how the SRIT will work, what to do if you move to or from Scotland and if you live in more than one home.
Scottish taxpayers will be contacted directly by HMRC before SRIT comes into force in April 2016 and HMRC is asking individuals whose main home is in Scotland to update address details with them if they do not receive a letter by the end of February 2016.