The rules that govern who pays Income Tax in Scotland is determined by whether an individual is considered a Scottish taxpayer. For most people, determining Scottish taxpayer status is straightforward. Individuals who live in Scotland are considered Scottish taxpayers, while those who live elsewhere in the UK are not.
If a taxpayer has homes in both Scotland and elsewhere in the UK, HMRC guidance is used to determine their main home for Scottish Income Tax purposes. Those without a permanent home who regularly stay in Scotland, such as offshore workers or hotel residents, may also be liable for SRIT.
If a person moves to or from Scotland during a tax year, their tax liability is determined by where they spent the majority of that year. Scottish taxpayer status applies to the entire tax year and cannot be split.
Those defined as Scottish taxpayers are liable to pay the Scottish Rate of Income Tax (SRIT) on their non-savings and non-dividend income.
Source:The Scottish Government | 01-12-2025
Aitch is the visionary founder and CEO of CIGMA Accounting Ltd, a boutique accounting and tax advisory firm with offices in Wimbledon and Farringdon, London. With over a decade of experience, Aitch has built a reputation for strategic tax planning, complex HMRC compliance resolution, and innovative AI-powered accounting workflows that help SMEs, landlords, and high-net-worth clients streamline their finances.
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