Final guidance on Scottish Taxpayer Status
Technical guidance on the definition of a Scottish Taxpayer and place of residence is issued ahead of changes coming into force in 2016.
HMRC has issued the final version of technical guidance on Scottish Taxpayer Status ahead of the introduction of the Scottish Rate of Income Tax (SRIT) in April 2016.
The guidance is aimed at HMRC staff and those who may need to advise on the topic. It includes information on the definition of a Scottish Taxpayer and key place of residence considerations.
Information for the public on Scottish Taxpayer Status is available on the UK Government website.
The ICAS Scottish Taxes sub-Committee was involved in the consultation process during development of the technical guidance. Find out more about the ICAS response.
Charlotte Barbour, ICAS Director of Taxation, said: "ICAS welcomed the opportunity to comment on the draft guidance ‘Scottish Rate of Income Tax – Technical Guidance on Scottish Taxpayer Status’, and we're pleased that a significant number of our comments have been taken into account.
"The guidance is now more informative and it is helpful that it emphasises that an individual must be UK resident for income tax before considering whether they are a Scottish taxpayer. The inclusion of common misconceptions in the introduction to the document is also helpful, as are the illustrative examples."