Scottish rate of Income Tax - Scottish taxpayer status

12 June 2015

HMRC are seeking views on whether draft guidance provides clarity on the principles by which Scottish taxpayer status should be decided.

The Scotland Act 2012 introduced the Scottish rate of income tax, which gives the Scottish Parliament the power to set an annual rate of income tax for Scottish taxpayers. The Scottish rate of income tax will start in April 2016.

HMRC has published a technical note which provides draft technical guidance on the manner in which HMRC will interpret some of the terms used in the sections of the Scotland Act 2012, which set out the definition of a Scottish taxpayer.

This consultation will run until 31 July 2015.

CIPP comment The Policy Team will be reviewing this document and if deemed applicable, will issue a survey shortly to gather members’ views.