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Correspondence from readers on topical subjects.
Scottish tax
The new Scottish rate of income tax (SRIT) was introduced by the Scotland Act 2012 and will apply from 6 April 2016. The definition of a Scottish taxpayer will focus on where an individual lives or resides during the tax year. Scottish taxpayer status will apply for the whole tax year.
It is not possible for an individual to be a Scottish taxpayer for part of a tax year but a Scottish taxpayer must be a UK resident for tax purposes. HMRC say “For the vast majority of individuals the question of whether or not they’re 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.”
For some individuals the situation may not be clear cut because they may have more than...
