This technical note sets out draft HM Revenue and Customs (HMRC) technical guidance on how Scottish taxpayer status should be decided.
The Scotland Act 2012 introduced the Scottish rate of Income Tax, which gives the Scottish Parliament the power to set an annual rate of Income Tax for Scottish taxpayers. The Scottish rate of Income Tax will start in April 2016.
This technical note provides draft technical 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.
Responses to this technical note should be sent to email: email@example.com by 31 July 2015.