From 6 April 2016, if you live in Scotland, some of your Income Tax will be paid to the Scottish Government. This is a change from the current system where all Income Tax is paid to the UK Government. HMRC will be contacting you shortly to check if you are a Scottish tax payer.
It's where you live, rather than where you work, that will decide if you will be a Scottish tax payer.
The Scottish Parliament will set the Scottish rate of Income Tax but HM Revenue and Customs (HMRC) will collect it on behalf of the Scottish Government. HMRC will shortly be writing to all UK tax payers whose main residence is in Scotland, to check that it has your correct address, to ensure that you pay the right amount of tax.
You don't need to take any action unless your main residence is not in Scotland or to let HMRC know your new address if you move home. To do this, go to: www.gov.uk/tell-hmrc-change-of-details
More information about the Scottish rate of Income Tax can be found at: www.gov.scot/incometax
To work out if you are a Scottish tax payer and how the Scottish rate of Income Tax will affect you, go to: www.gov.uk/scottish-rate-income-tax