Just This Once,

A DIN was issued last month providing military specific advice. If you work and live in Scotland then you are a Scottish taxpayer. If you work in Scotland but your main place of residence is outside Scotland, e.g. you are serving unaccompanied, your family is living outside Scotland and you return home at weekends, then you not a Scottish taxpayer (even if you spend more nights during the year in Scotland). HMRC don't recognise being posted against your will to Scotland as a valid reason for not being treated the same for tax purposes as any other Scottish resident.

TVM - does a copy exist outside the DII bubble?

I am slightly surprised at the HMRC stance though as we do not tend to pay income tax to any other country when we are posted there. I had heard that they were trying to avoid any potential issues with the EU. It also conflicts with other legislation and our ability to claim a primary residence that we are unable to live in.

I rather get the feeling - speaking to Faslane guys - is that "costs will lie where they fall", especially given that the non-Scottish sailors can claim their England/Wales/NI house as their main home and thus avoid the entire unpleasantness.

Remember, you never dip out, you just might not dip in.

Actually (and interestingly) no I'm not. I have been saying for quite a while the actual reverse...and you can find examples of exactly what you are implying in history, so you are totally right. In fact a newly formed state may pretty much do exactly what it wants in regards pretty much anything.

Unfortunately there is a flaw in your cunning plan (the one where you think you'll be able to stop people removing their wealth, in part at least daawn saaff ... actually two flaws, but first things first).

Scotland won't go independent overnight. Had the last referendum been positive, there would have been a lead-in period of 18 months. Oceans of time for the financially savvy and capable to make whatever arrangements they so wish.

But it's irrelevant, since an independent Scotland would observe the international norms of tax domicile, as do well over 100 other nation states (ah...seems I do know a little about the subject). To do otherwise would mark Scotland out as a third world dictatorship...I can't see the jocks going for that, can you?

As to the ease of changing your tax domicile, well assuming you have a legitimate residential address in two countries it really is a piece of wee wee. Sorry to burst your bubble there chum; I know it don't sit well with the jocks...since I live and work with them everyday.

this from the torygraph earlier this year...the BBC ran a similar piece just last week, but I cannot be arsed to search for it.

Wealthy Scots 'considering fleeing high SNP taxes' - Telegraph

Somewhat more amusingly, the idea of no taxation without representation goes to the heart of democracy and is embedded in the civil society or every mature democratic nation on earth (one assumes an independent Scotland would wish to aspire to join this club?).

Or put another way...

"Taxes are what we pay for civilized society.'' — Oliver Wendell Holmes

In short there is a symbiotic and binding relationship between the tax payer and the tax collecting state.

Which is a posh way of saying from 1 April 2016, I'm as Scottish as wee Tam McTavish of Govan. And a **** load more Scottish than Sean Connery.

Come on Tourist, you're smarter than to fall for that.

Works exactly the same. If you're main home is in Scotland but you are also living and working in England then you could be a Scottish taxpayer if the Scottish residence is your main place of residence. Main place of residence equates to the one you are most connected with, not necessarily the one you spend the most time in. Tax on pension income works the same as tax on other earnings.

Sounds like the consequences of putting UK military bases in Scotland have financial impacts that need to be factored into future basing studies. I fear the Scotish Government is being handed a cash cow/ bargaining chip.

No one "put" those bases in Scotland. As you said yourself, they're UK military bases, not English military bases.