Main residence will decide who is a Scottish taxpayer
Posted by mostafa on 10 November, 2015
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This item was filled under Tax
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 &…