1. GENERAL
1.1 Scottish rate of income tax – further guidance
HMRC has issued technical guidance on who will be a
Scottish taxpayer and some guidance for employers and pension
providers.
The technical guidance on who, from 6 April 2016, will be a
Scottish taxpayer includes guidance on an individual's
'place of residence', 'main place of residence',
tests for Scottish taxpayer status and evidence used to establish
someone's status. This replaces the draft guidance issued in
June.
www.gov.uk/government/publications/scottish-taxpayer-technical-guidance
HMRC has also released guidance for employers and pension
providers explaining how the introduction of the Scottish rate of
Income Tax will affect them. HMRC will identify who will be a
Scottish taxpayer meaning that employers and pension providers
don't need to decide this and should only use a Scottish tax
code if HMRC tell them to.
