1 GENERAL NEWS
1.1 Determining the Scottish rate of income tax
HMRC has issued draft technical guidance on how Scottish
taxpayer status should be decided for the purpose of the Scottish
Rate of Income Tax. Comments are requested by 31 July 2015. Some
very brief extracts from the draft guidance are included
below.
A taxpayer must be UK resident before considering whether they
are Scottish taxpayer. The definition of a Scottish taxpayer is
focused on where an individual lives, or resides, in the course of
a tax year. Scottish taxpayer status applies for a whole tax year -
it is not possible to be a Scottish taxpayer for part of a tax
year.
Individuals who have more than one place of residence in the UK
need to determine which of these has been their main place of
residence for the longest period in a tax year – if this is
in Scotland, they are a Scottish taxpayer. Where there is no close
connection (ie no single or main residence in Scotland) a taxpayer
may
