HMRC internal manual

Scottish Taxpayer Technical Guidance


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 ‘close connection’ with Scotland or elsewhere in the UK. The existence of that ‘close connection’ 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 – regarding oneself to be Scottish
  • Location of work – working in Scotland
  • Location of income source – receiving a pension or salary from a Scottish entity
  • Travelling in Scotland – 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 – 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.