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HMRC have published initial detail on the manner in which they will interpret terms used in the sections of the Scotland Act 2012, which set out the definition of a Scottish taxpayer.
The department is seeking views on whether draft technical guidance provides clarity on the principles by which Scottish taxpayer status should be decided. The definition is focused on where the individual lives, not where he or she works.
HMRC have published initial detail on the manner in which they will interpret terms used in the sections of the Scotland Act 2012, which set out the definition of a Scottish taxpayer.
The department is seeking views on whether draft technical guidance provides clarity on the principles by which Scottish taxpayer status should be decided. The definition is focused on where the individual lives, not where he or she works.
Responses should be sent no later than 31 July by email, or by post to HMRC devolution ream, room 1/73, Parliament Street, London SW1A 2BQ.
The Scottish rate of income tax will be charged on the non-savings and non-dividend income of those defined as Scottish taxpayers from April 2016.
