HMRC has published guidance laying out the criteria for defining whether an individual is a Scottish taxpayer. The Scottish Rate of Income Tax (SRIT) was created under the Scotland Act 2012 and takes effect from April 2016. For those who follow the traditional work/ life pattern defining whether you are a taxpayer should be relatively straightforward, although interestingly the definition is based on where you live rather than where you work. With a growing number of self-employed people in the UK, this could present an opportunity for those who are both mobile and self-employed with the chance to reduce their tax bill.
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