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Scottish Rate of Income Tax

The Scotland Act 2012 gave the Scottish Parliament the power to introduce a Scottish rate of income tax (SRIT) which will be administered by HMRC for Scottish taxpayers. The SRIT is to be introduced from 6 April 2016.


Revenue Scotland will be responsible for the administration of the SRIT. A new technical note was published on 11 June 2015 that provides further technical guidance on the introduction of the SRIT. This technical note follows earlier technical notes that have been published since 2012. The SRIT will be charged on the non-savings and non-dividend income of those defined as Scottish taxpayers. The definition of a Scottish taxpayer is focused on where an individual lives, or resides, in the course of a tax year. Scottish taxpayer status applies for a whole tax year, it is not possible to be a Scottish taxpayer for part of a tax year.

For most people, the question of whether or not they’re a Scottish taxpayer will be based on their address. If they live in Scotland they will be a Scottish taxpayer and if they live elsewhere in the UK they will not be a Scottish taxpayer.

This draft guidance is of a technical nature and intended for HMRC officials administering SRIT and the external tax advisory and business community. HMRC and Revenue Scotland will be publishing a wider range of general guidance on SRIT in the run-up to next April.

More information about Income Tax can be found here.