Taxpayers: Scotland

Treasury written question – answered on 23rd November 2018.

Alert me about debates like this

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

To ask the Chancellor of the Exchequer, how many basic rate taxpayers in (a) England, (b) Wales and (c) Northern Ireland have contacted HM Revenue and Customs to register their residence in Scotland in the last 12 months; and if he will make a statement.

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

HMRC has robust systems in place to identify Scottish taxpayers and ensure that they pay tax at the correct Scottish rates. Where a customer reports a change in address it is recorded on HMRC systems and, where it involves a move from the rest of the UK to Scotland, or vice versa, which changes their taxpayer status HMRC update their tax code accordingly.

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

Does this answer the above question?

Yes0 people think so

No0 people think not

Would you like to ask a question like this yourself? Use our Freedom of Information site.