1. General news
1.1 HMRC Scottish Rate guidance
HMRC has highlighted the importance of notifying it of a
change of address when moving across borders within the
UK.
HMRC will initially assume an individual is a Scottish taxpayer
if the taxpayer's address it holds is in Scotland. Letters are
going out checking this with such individuals and HMRC will be
following this up with PAYE coding notices for 2016/17 showing
'S' PAYE codes, where this assumption has not been
challenged.
It is the employee's rather than the employer's
responsibility to update HMRC of any change of address.
HMRC has asked employees or pension scheme members who disagree
with their tax code to refer to the guidance on the Scottish rate
of Income Tax before contacting HMRC.
