PARLIAMENTARY WRITTEN QUESTION
Income Tax: Scotland (9 October 2015)
Question Asked
To ask Mr Chancellor of the Exchequer, what assessment HM Revenue and Customs has made of the effect of the new Scottish rate of income tax on remote and mobile workers who are Scottish taxpayers.
Asked by:
Ian Murray (Labour)
Asked by:
Ian Murray (Labour)
Answer
People will pay the Scottish Rate of Income Tax if their main place of residence is in Scotland for most of the year. For the vast majority of taxpayers, even those who work remotely or on a mobile basis, this will be a straight forward test of the location of the home they return to when work has finished. HM Revenue and Customs will publish detailed guidance to help people understand how the rules apply to them.
Answered by:
Mr David Gauke (Independent)
19 October 2015
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