From the 6 April 2016 the Scottish rate of income tax will come into effect. This will mean that some of the Income Tax collected under the Scottish rate will fund the Scottish government and the rest will fund the UK government. This will affect all individuals living in Scotland, and all employers with employees who live in Scotland.

What you need to know:

• Scottish taxpayers will have a tax code prefixed by an ‘S’.
• HMRC will identifying whether someone is a Scottish taxpayer using the address information held on our records.
• If you move you must tell HMRC that you have changed your address.

Please contact us if you have any questions.