Evidence of the law which states that all humans are obliged to pay income tax: FOI release

Information requested

Evidence of the LAW (not the statute) which states that all humans (NOT PERSONS) are obliged to pay income tax (including humans who are not willing consenting members of society).

Response

The current devolution settlement sees legislation determining the tax base for Income Tax determined by legislation passed by the UK Parliament, with the Scottish Parliament controlling the rates and bands that apply to Non‐Savings Non‐Dividends income.

Income Tax, introduced over 200 years ago, is a legally enforceable way to collect tax on income earned by people in the United Kingdom.

The obligation to pay taxes is a general one as set out in law. You cannot choose not to pay tax as it is legal obligation as a UK citizen or worker. Payment of Income Tax is mandatory under the UK Income Tax Acts. HMRC have a duty to collect any outstanding Income Tax under the Taxes Management Act 1970. Taxpayers cannot decline to pay Income Tax because they do not agree with Government policy. Failure to pay tax as it becomes due may result in the charging of interest and penalties.

The Scotland Act 2016 gave the Scottish Parliament the power to set the tax rates and bands applying to Non‐Savings Non‐Dividends income. Each year the Scottish Parliament must pass a Scottish Rate Resolution to confirm policy for the year ahead. You can find out more about Scottish Income Tax on the mygov.scot website: Income Tax rates and Personal Allowances ‐ mygov.scot

About FOI

The Scottish Government is committed to publishing all information released in response to Freedom of Information requests. View all FOI responses at http://www.gov.scot/foi-responses.