Scottish taxpayers

Posted on 04/03/2016 at 17:07

For those of our clients with Scottish roots, you may be interested to know who will be regarded as a Scottish taxpayer when the Scottish rate of income tax comes into force on 6th 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.

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