Who pays for independence?

So, I wrote this - then pressed some button and it all went away! No idea what I did there.  Maybe there is too much whiskey in this ice cream!

Anyway, I was asking a few questions about the upcoming referendum on Scottish independence.  I've been pondering it (I need to get out more) since hearing them going on about it on the radio. I have a couple of questions - anyone have the answers?

• Who pays for the referendum which apparently will cost the electoral commission £10m?
• There are several UK government offices in Scotland (eg. Inland Revenue I think in Glasgow) - what happens to them if they vote for independence?  Can the rest of the UK have a tax office in a foreign country? What happens to all the jobs? What happens to the buildings?

Mmmmh.  Clearly I have been spending too much time thinking about hypothetical issues rather than the tasks at hand...like eating ice cream or not pressing the wrong button and therefore deleting all my text!