Personal Income Tax

When living and working in Scotland, you will pay income tax on what you earn at the same rate as a UK national.

You will be treated as a UK resident for tax purposes if:

• You are in the United Kingdom for 183 days or more in the tax year, or
• You visit the United Kingdom regularly and your visits average 91 days or more a tax year over a period not exceeding 4 years, or
• You come to the UK for a purpose that will mean you are in the UK for at least two years.

The tax year runs from April 6 to April 5.

When you arrive in the UK you should contact the nearest HM Revenue and Customs office.

All EU countries have arrangements so that you are not taxed twice on the same income.

If you are self-employed, you need to register with the HM Revenue and Customs.

Rates of income tax

If you are employed Income tax is deducted directly from your salary through the Pay As You Earn (PAYE) scheme.

Rates of deductions can be found on the HM Revenue and Customs website: www.hmrc.gov.uk/rates/index.htm

You can earn a certain amount of income in a tax year without paying income tax. This is your tax allowance. You will be notified of your personal allowance by HM Revenue and Customs.

If your income does not exceed the amount of your allowance, you will not pay income tax. There are many different allowances for different people, but everyone receives a personal allowance. This allowance varies from person to person.

If you are self-employed tax returns are completed using a self-assessment system whereby you provide all the necessary information and calculate your earnings etc.

The HM Revenue and Customs will then check this information and tell you how much tax you owe.

Find out more about income tax at: www.hmrc.gov.uk