Scottish rate of income tax change

Friday 12 February 2016

The Scottish Rate of Income Tax (SRIT) comes into force on 6 April 2016, meaning some of the Income Tax paid by people living in Scotland will go to the Scottish government - at a rate set by the Scottish Parliament.

Simon Moulden from HM Revenue and Customs (HMRC) explains how estate/letting agents may be able to help ensure their clients are aware of this change when they move home.

"We been working hard to ensure the transition to SRIT is a smooth one for affected taxpayers and the overriding message is that there really isn’t anything for them to worry about.

"HMRC will be administering SRIT as part of the existing income tax system. Arrangements are already in place with employers to ensure Scottish taxpayers pay the right rate without having to take any action and extensive guidance is available online.

"However, the introduction of SRIT means a change from the current system, where all income tax is set by and paid to the UK government to fund spending across the UK. From April, for the first time, if you live in Scotland some of your income tax will be paid directly to the Scottish government.

"To ensure their tax affairs are correct, taxpayers need to keep HMRC updated with any changes to their home address, as this is not something that an employer can do for them. They can do this quickly and easily online at

"This will be of relevance to most people, of course, when they are moving to a new home, whether that be through buying or letting a property."

There are many things to do and remember when moving home and clearly updating HMRC is unlikely to be at the top of the list. Agents can therefore help their clients, particularly those moving into or out of Scotland, by pointing them to the HMRC guidance on why updating their new address is important and how to do it.

One click to will help ensure tax is one less thing to worry about when moving home!