STTG1000 - Introduction
The Scottish rate of income tax (SRIT), as introduced by the Scotland Act 2012, will be charged on the non-savings and non-dividend income of those defined as Scottish taxpayers and will start from 6 April 2016.
The definition of a Scottish taxpayer generally focuses on the question of whether the taxpayer has a 바카라 사이트˜close connection바카라 사이트™ with Scotland or elsewhere in the UK. The existence of that 바카라 사이트˜close connection바카라 사이트™ will usually be determined by where an individual has his or her place of residence in the course of a tax year.
Common misconceptions
- None of the following factors will cause an individual to be a Scottish taxpayer if their place of residence is outside of Scotland.
- National identity 바카라 사이트“ regarding oneself to be Scottish
- Location of work 바카라 사이트“ working in Scotland
- Location of income source 바카라 사이트“ receiving a pension or salary from a Scottish entity
- Travelling in Scotland 바카라 사이트“ driving a lorry in or frequent work visits to Scotland
For the vast majority of individuals, the question of whether or not they are a Scottish taxpayer will be a simple one 바카라 사이트“ they will either live in Scotland and thus be a Scottish taxpayer or live elsewhere in the UK and not be a Scottish taxpayer.
Whether or not an individual is a Scottish taxpayer will not, however, be simple in all cases. This technical material provides guidance on the manner in which HMRC will interpret some of the terms used in the sections of the Scotland Act 2012, which set out the definition of a Scottish taxpayer.