Income Tax: Tax Rates and Bands

Treasury written question – answered on 19th November 2018.

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Photo of Chris Stephens Chris Stephens Shadow SNP Spokesperson (Fair Work and Employment)

To ask the Chancellor of the Exchequer, how many Scottish higher rate taxpayers have contacted HM Revenue and Customs in the last 12 months to register elsewhere in the UK for tax purposes; and if he will make a statement.

Photo of Mel Stride Mel Stride Financial Secretary to the Treasury and Paymaster General

Whether someone is a Scottish taxpayer is defined in legislation and is normally determined by where they have their only or main residence.

HMRC does not hold data on the reasons for taxpayer moves.

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