Latest News
16/12/2025 - More...
A recent ruling has increased the scope of statutory protection for whistleblowers to include covered detriments against
Tax Diary January/February 2026
15/12/2025 - More...
1 January 2026 - Due date for Corporation Tax due for the year ended 31 March 202519 January 2026 - PAYE and NIC
Cash flow pressures
15/12/2025 - More...
Cash flow remains one of the most pressing concerns for small businesses, even where trading appears stable. Many
Who pays Income Tax in Scotland
Source: The Scottish Government | | 04/12/2025The 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.
