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HMRC issues briefing on Scottish rate of income tax

HMRC is to begin writing to potential Scottish taxpayers in early December to confirm their address. The definition of a Scottish taxpayer will be based on where an individual lives in the course of a tax year.

HMRC is to begin writing to potential Scottish taxpayers in early December to confirm their address. The definition of a Scottish taxpayer will be based on where an individual lives in the course of a tax year. The Scottish government has not yet set the rate which is due to apply from 6 April 2016. For the issue briefing see www.bit.ly/1IAluYi.

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