HMRC has published its guidance laying out the criteria that will be used when defining whether an individual is a Scottish taxpayer. The Scottish Rate of Income Tax (STRI) was created under the Scotland Act 2012 and will take effect from April 2016.

For those who follow the traditional work/life pattern defining whether you are a taxpayer should be relatively straightforward, although interestingly the definition is based on where you live rather than where you work. With a growing number of self-employed people in the UK, this could present an opportunity for those who are both mobile and self-employed with the chance to reduce their tax bill.