Scottish Tax Payer Status

Scottish income tax was introduced from 6 April 2017 for Scottish taxpayers.

Andica Self Assessment Software for individual tax payers calculates tax in line with Government tax rules and the values are reported based on the entries (values and ticks, etc.) you have entered in the boxes within supplementary forms you have selected.

The software provides a 'Taxpayer status' field in the SA100 - 'Personal Information' screen.

This option is only necessary for tax payers whose main place of residence is in Scotland and they are considered to be Scottish tax payers based on HMRC criteria.

Select the 'Scottish' option in this field if appropriate. All other tax payers have to select UK - this is the default selection.

Details are provided on HMRC's website https://www.gov.uk/scottish-rate-income-tax - refer to the appropriate tax year rates.

*** Disclaimer: We cannot advise on how you should complete your tax returns or how the taxes are calculated. Information provided on this web page is given without any obligations and we will not accept any claims or liabilities for any damages as a result of you relying on the information given here, if in doubt you must consult the HMRC Online Services Helpdesk on 0300 200 3600 or a professional tax advisor.***