Are you a Scottish tax payer?

It’s where you live, not where you work, that decides whether you’re a Scottish taxpayer.

If you live in one place during a tax year, and it’s in Scotland, you’ll be a Scottish taxpayer. If you live anywhere else you won’t be.

If you move to or from Scotland, have more than one home, or don’t have a home, you’ll need to work out if you are a Scottish tax payer.

Essentially if you hold more than one home, your main residence is where most of your personal possessions are held or where your family lives.

If you move to or from Scotland in the course of a tax year you’ll be a Scottish taxpayer if you live in Scotland for at least as much of the tax year as you live in any other country in the UK. However, if there is nowhere during a tax year that you’ve stayed for regular periods that you would regard as your home or if you have more than one place that you live and it’s not possible to identify which is your main home, then you would need to count the number of days you were living in the UK or Scotland to determine if you were a Scottish tax payer or not.

Further details are available in the following link work out if you’re a Scottish taxpayer.

You can only be a Scottish taxpayer if you’re resident in the UK for tax purposes.

You’ll be classed as a Scottish taxpayer if the address HMRC holds for you is in Scotland. If you have changed your address, you need to make sure HMRC are aware of this-you can do this or we can do this on your behalf if we have authority from you to do so.

From  April 2017, your  tax code will begin with the letter ‘S’ to show you’re a Scottish taxpayer.

If you fill in a Self- Assessment tax return you’ll declare if you’re a Scottish taxpayer on the return.

Changes to payroll documentation

There is no requirement to change how you report or make payments for Income Tax to HMRC.

Forms P6 and P9  Tax code notices issued by HMRC will be amended to show the correct tax code for UK and Scottish taxpayers.

In your Brookson Limited company we will ensure that the correct “S” code is applied on your payslips- there is no requirement, however, to show the separate Scottish and UK Income tax rates on the payslips themselves.

Your employer is unable to amend/change your PAYE tax code without receiving notification and approval from HMRC first.

HMRC contact details: Telephone: 0300 200 3300