HMRC has published guidance on the Scottish Rate of Income Tax and Scottish Taxpayer Status.
Three different items have appeared on GOV.UK:
- A simple guide, called Scottish rate of Income Tax at https://www.gov.uk/scottish-rate-income-tax
- The final version of the technical guidance on Scottish taxpayer status athttps://www.gov.uk/government/publications/scottish-taxpayer-technical-guidance. A draft version for comment had been published in June 2015.
- A fairly simple guide called Work out if you’ll pay the Scottish rate of Income Tax at https://www.gov.uk/guidance/work-out-if-youll-pay-the-scottish-rate-of-income-tax
If you have any comments, please contact technical [at] ciot.org.uk.