CHRISTMAS came late for Jim Murphy.

After the acrimonious departure of Johann Lamont with her parting barb about how Scottish Labour was just a "branch office" of UK Labour and repeated polls suggesting the Scots party is facing a meltdown on May 7, the new leader faces a Himalayan task.

His one essential task is to implant in Scottish minds that when it comes to Labour in Scotland he is the boss and the Scottish part of Scottish Labour is just as important as the Labour part.

Of course, while Ed Miliband has not seen eye to eye with Mr Murphy - he sidelined the former Scottish Secretary in his Shadow Cabinet - the UK party leader understands the political reality ahead.

Of all the General Election battlefronts, Scotland is arguably the most important because if the Nationalist surge does wipe out most of Labour's cohort of 41 Scottish MPs, then the UK leader's hopes of crossing the famous No 10 threshold will be sunk.

Miliband, therefore, has to trust Murphy and his desire to pursue a careful differentiation policy so that Scottish Labour feels and sounds different to UK Labour.

So the East Renfrewshire MP, after announcing his support for the full devolution of income tax despite reservations from London, set the Scottish cat among the English pigeons last week by announcing that money raised from Labour's proposed mansion tax would pay for 1000 new nurses in Scotland.

But it was not just the announcement; it was the presentation.

The Scottish Labour leader highlighted how the vast majority of funds would come from money raised in London and the south-east, declaring: "It's a real win-win for Scotland."

The blue touch-paper had been lit; all Murphy had to do was sit back and enjoy the fireworks.

They duly came with screaming headlines in the Telegraph and Mail. Boris Johnson, the London Mayor, swiftly denounced Murphy for intending to "mug" English taxpayers with his fiscal vindictiveness.

But it did not stop there.

A string of Labour colleagues complained. Diane Abbott, the party's champion in Hackney, accused her colleague of unscrupulous behaviour by seeking to "expropriate" money from Londoners so it could be spent on Scots.

Her concerns were echoed by Tessa Jowell and David Lammy, who, it just so happens, also want to be Labour's London mayoral candidate.

Cynical nostrils at Westminster detected a rather large rodent.

Because what it came down to was this: Abbott making sure people saw she was standing up for London - albeit that part which can afford a £2m-plus mansion - while Murphy made sure he came across as standing up for Scotland; a political marriage made in heaven ... or SW1.

But, of course, there was another angle. Miliband's team was also cock-a-hoop with one top insider noting: "Anything that keeps the mansion tax in the headlines is a good thing." So it was a win-win-win situation for Labour. It doesn't get much better than that.

But it did.

Tory high command took umbrage at Murphy's announcement. Grant Shapps, the party Chairman, waded in suggesting Murphy had not consulted Miliband on his decision; more differentiation.

Even David Cameron could not resist a pop, goading a London Labour MP that he would have to explain to his constituents, "Labour's plan...to tax people in London and spend all the money in Scotland".

By sheer coincidence (or not), Murphy was in Aberdeen to make the point that no one in the Home Counties had ever complained about the proceeds of North Sea oil helping to bolster the economy in southern England.

As well as careful differentiation from UK Labour, the ex-Scottish Secretary also needs to look and sound like a First Minister-in-waiting.

So no surprise then that following the Paris terror attacks Murphy was out of the blocks first in commiserating with the French public and writing to the French Consul General in Edinburgh, declaring: "Scotland stands with France in its moment of grief." Ten minutes later, Nicola Sturgeon, the First Minister, issued her condolences.

Now we learn Murphy is employing the services of John McTernan, ex-spin doctor to Tony Blair and Australia's former Labour premier Julia Gillard. The days of the New Labour spin machine could be back.

Recently, McTernan wrote: "Economy, education, equality, empowerment; the four Es should be central to Scottish Labour in this election and the next Scottish Parliament election in 2016." So, expect more McTernan alliteration before May 7.

Murphy is a keen marathon runner but he now faces a sprint to the line.

Last week, one of Miliband's aides observed that the Scottish Labour leader had "made a good start". But, more importantly, he now needs a good finish; otherwise his trusting comrade in London will be finished.