.png)
.png)
HMRC have published technical guidance to establish taxpayer status.
HMRC have published guidance on who will be considered a Scottish taxpayer when the Scottish rate of income tax comes into force on 6 April 2016.
To be a Scottish taxpayer it is first necessary to be a UK resident for tax purposes. The definition of a Scottish taxpayer will then generally focus on the question of whether an individual has a “close connection” with Scotland or elsewhere in the UK.
The existence of that close connection will usually be determined by where an individual has their place of residence during a tax year.
Individuals who have more than one place of residence will be considered a Scottish taxpayer if their main place of residence is in Scotland for at least as much of the tax year as it is in any other country in the UK.
Residence will be determined by day counting if...
