Question to the HM Treasury:

To ask the Chancellor of the Exchequer, how many Scottish higher rate taxpayers have contacted HM Revenue and Customs in the last 12 months to register elsewhere in the UK for tax purposes; and if he will make a statement.

Whether someone is a Scottish taxpayer is defined in legislation and is normally determined by where they have their only or main residence.

HMRC does not hold data on the reasons for taxpayer moves.