Who pays

You pay Scottish Income Tax if you live in Scotland.

You may also pay Scottish Income Tax if you:

• move to or from Scotland
• live in a home in Scotland and one somewhere else in the UK, for example for work
• do not have a home and stay in Scotland regularly, for example you stay offshore or in hotels instead

If you have more than one home

You need to know which is your main home if you have a home in Scotland and one somewhere else in the UK. Your main home is usually where you live and spend most of your time.

You can get guidance on what counts as your main home on GOV.UK.

If you move to or from Scotland

You pay Scottish Income Tax if you move to Scotland and live there longer than anywhere else in the UK during a tax year. The tax year is 6 April to 5 April the following year.

Change of address

To make sure you pay the right amount of tax, you must tell HMRC if you:

• move to or from Scotland
• change address in Scotland

Tell HMRC about a change of address on GOV.UK.

Income it applies to

Scottish Income Tax applies to wages, pensions and most other taxable income including:

• self-employed profits
• rental income
• taxable benefits such as State Pension and Carer's Allowance

Income it does not apply to

Scottish Income Tax does not apply to:

• savings
• dividend income

A dividend is a distribution of profits to shareholders of a limited company.