SCOTTISH TAXES

摘要

For the majority of individuals, the question of whether or not they are a Scottish taxpayer will be a simple one: they will either live in Scotland and be a Scottish taxpayer or live elsewhere in the UK and not be a Scottish taxpayer. However, the SRIT is an issue for employers across the UK who may employ Scottish taxpayers, not just those based in Scotland, as their status will not depend on where they work but where they live. The Scottish rate of income tax (SRIT) is due to commence on 6 April 2016 and applies to individuals who are Scottish taxpayers, but will not apply to trusts or companies. For Scottish taxpayers, 10% of their basic, higher and additional rates of tax applying to non-savings income will be replaced by the SRIT set by the Scottish parliament.