As previously highlighted, when the Scottish Rate of Income Tax is introduced in 2016 the focus will be on where that individual resides. HMRC have said that if the taxpayer’s “sole or main place of residence [is] in Scotland for more of the tax year than in another part of the UK” they will be regarded as resident in Scotland. HMRC have said that they “expect to contact individuals in autumn 2015 if their records indicate they are a UK taxpayer and their place of residence is in Scotland. If an individual believes their status is incorrect they should contact HMRC.”
