Income Tax in Scotland
If you move to or from Scotland
You pay Scottish Income Tax if you move to Scotland and live there for a longer period than anywhere else in the UK during a tax year (6 April to 5 April the following year).
You must tell HMRC of your new address if you move to or from Scotland. You may pay tax at the wrong rate if you do not.
If HMRC changes your tax rate
The new rate you pay will be backdated to the start of the tax year (6 April) in which you moved. The tax taken from your wages or pension will be adjusted automatically so you pay the right amount across the whole year.