@ Kandy- you've picked the one year out of the last, what? 8? where Scotland budget was slight under compared to all the others to prove a point???? All it shows is the impact of the unjustified cuts on Scotland lets look at GERS from the surrounding years
The 4 years leading up to the year you provided:
"The cumulative value of Scotland's current budget surplus over the four year period from 2005-06 to 2008-09 now stands at some £3.5 billion. Over this same period, the UK built up a deficit of £72.3 billion."
http://www.scotland.gov.uk/News/Releases/2010/06/23103654
Then the last tax years:
"In 2011-12, Scotland generated 9.9% of UK revenues with 8.4% of the population, while only receiving 9.3% of UK public spending back from the UK government.
http://www.bbc.co.uk/news/uk-scotland-scotland-business-21684684
So just stop with your propaghanda PR spin on 1 years set of figures compared to the overall figures. Your blatantly trying to mislead the questioner with 1 set of figures compared to the 4 I've provided which are all over a continuous 6 year period. Here's a question fro you how can Scotland be subsidised when England can't cover its own spending and Scotland can? didn't you know England had a deficit of 8% GDP, isn't England being subsidised by borrowing? Que the thumbs down for talking sense from the "British patriots" who will defend England's debt to the hilt and talk Scotland's profits down as much as possible as the truth be told Scotland gets less in spending than it raises in taxation.
Now to answer the Question, if Scotland gained independence and say the NorthEast wished to come with Scotland first that region of England would have to have a referendum on leaving rUK and joining an Independent Scotland. Its possible but I'm not sure there is any support for that to take place.