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<p>HMRC has robust systems in place to identify Scottish taxpayers and ensure that
they pay tax at the correct Scottish rates. Where a customer reports a change in address
it is recorded on HMRC systems and, where it involves a move from the rest of the
UK to Scotland, or vice versa, which changes their taxpayer status HMRC update their
tax code accordingly.</p><p> </p><p>Whether someone is a Scottish taxpayer is defined
in legislation and is normally determined by where they have their only or main residence.</p>
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