Will you be affected by the Scottish rate of Income Tax?
The Scottish Rate of Income Tax (SRIT) will be effective from April 2016. Those with addresses in Scotland will receive a new tax code that will have an ‘S’ prefix at the start. HMRC are notifying Scottish Taxpayers of their new code by letter between 2nd December and 11th December. It is HMRC that will decide who is a Scottish Taxpayer based on the address that they hold, therefore it is important that if you have moved address to update your address. The letter from HMRC will highlight who queries will be addressed to at HMRC.
For further information and to check whether this will affect you, please refer to the Taxation section