HMRC has published its technical note on the status of Scottish taxpayers. The note includes a “Scottish Taxpayer Test” and an explanation as to the meaning of “place of residence”.
Additionally, HMRC has published information on the Scottish rate of income tax, and a guide to assist people to ascertain whether they will pay the Scottish rate of income tax.
The notes clear up some common misconceptions about the new tax regime. In particular, if a person lives outside of Scotland they will not be a Scottish taxpayer even if they regard themselves as being Scottish, work in Scotland and receive a salary from a Scottish employer.
The technical note can be read here.
Information on the Scottish rate of income tax can be read here.
The guide to whether the Scottish rate of income tax is payable can be read here.