HMRC to write to 2.6 million Scottish Rate Income Taxpayers (SRIT)

30 November 2015

2.6 million tax payers who have been identified, as a result of the address currently held by HMRC, as being resident in Scotland and therefore subject to the Scottish Rate of Income tax as from 6 April 2016, should receive a letter in the coming week.

The letter will not confirm the rate of tax to be applied, that is expected to be announced in the Scotland draft Budget on 16 December. Instead the letter seeks to highlight the importance of the address of the tax payer’s main residence in establishing whether they are to be counted as a Scottish Tax Payer.

Follow up action will only be required if the taxpayer disagrees with the address being used as their main residence, in which case they should inform HMRC of their new address at GOV.UK change of details page.

More information on the subject of SRIT can be found at GOV.UK with more announcements set to be included in future editions of the Employer Bulletin.

Technical guidance for Scottish Rate of Income Tax was published in early November and previous articles published in CIPP News On Line can be found in the Policy News Journal

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