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Do you live in Scotland?

H M Revenue & Customs is gearing up for the introduction of the Scottish rate of Income Tax on 6 April 2016. The rate has not yet been announced by Holyrood and it is not expected to be announced until the Scottish government’s Autumn Budget but H M Revenue & Customs is getting matters in order now by identifying Scottish taxpayers.


The definition depends on where you live: if your main residence has a Scottish postcode then you are liable to the Scottish income tax rate no matter where you work within the UK. There are pages of guidance on how – or how not - to be classed a Scottish taxpayer, but the most important thing is to ensure that H M Revenue & Customs has the most up to date address for you – and it is your responsibility to do this, not your employers!


It does not matter where you work within the UK, or where your employer is based: if you have a Scottish post code then you are liable to the Scottish income tax rate.


Employers will receive PAYE coding notices for Scottish taxpayers which end in “S” and applying this code via the PAYE system will ensure that the correct tax is paid. This means that the new rules will have an effect not just in Scotland so employers must be careful when they receive new PAYE coding numbers to apply them correctly to the employee’s wages.


If you have any queries on this, please contact the Tax Team at robinson+co on 01900 603623.

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