By now, we’re all familiar with the pandemic-age trope of young urbanites giving up their expensive rental flats and fleeing further afield – often back to spacious family homes where they can command the spare room as a home office.

But while saving on rent is enticing, there may be tax implications for young Scottish professionals making this move, due to higher tax rates in the nation for medium and high earners.

Robert Salter, a director at Blick Rothenberg, said someone earning £50,000 a year would pay another £1500 per year in income tax, were they deemed to be a Scottish tax resident.

Scottish tax...