HMRC have published a technical note clarifying the scope of the Scottish income tax rate. The Scotland Act 2012 received Royal Assent on 1 May 2012.

The Scotland Act 2012 provides for Scottish taxpayers (as defined) to be subject to UK tax on their non-savings income, but for the applicable UK tax rates to be reduced by 10 pence in the pound. Added to the reduced rates will be the Scottis…