Scottish Rate of Income Tax – Technical Guidance on Scottish Taxpayer Status

Published on 29 July 2015

LITRG has commented on draft technical guidance on Scottish taxpayer status for the Scottish Rate of Income Tax (SRIT) issued by HMRC. In particular, LITRG notes that the draft guidance should provide guidance on what action taxpayers can take if they disagree with HMRC about their decision concerning Scottish taxpayer status.

The LITRG response can be found here.


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