HM Revenue and Customs (HMRC) is preparing to issue reminders to all households that they will need to provide up-to-date details of their address to tax officials so they can make sure they are paying the correct tax rate.

The Scottish Parliament will have responsibility for setting the new income tax rate from next year as a consequence of the Scotland Act 2012, which took forward the recommendations of the Calman Commission in 2009.

Concern has been raised that many people — including so-called Willies (Work In London, Live in Edinburgh) — may not realise they will be liable for the new tax rate.

A UK-wide information campaign will also be launched to let workers know they should contact the tax office if they move to Scotland.

A spokesman for the Scottish Government told The Herald that the approach “has been agreed between the Scottish and UK Governments”.

He added that it was “part of our efforts to ensure that Scottish taxpayers are fully aware of the changes and how they are affected”.

A source from HMRC told the newspaper that this year’s mailshot to Scottish residents will also give them “an opportunity to correct their status if it is not correct”.