Ian Murray – 2015 Parliamentary Question to the HM Treasury

The below Parliamentary question was asked by Ian Murray on 2015-10-09.

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.

Mr David Gauke

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.