An apparatus for encoding scalable high efficiency video information, the apparatus comprising: a memory unit configured to store a syntax element for a multi-layer picture; and a processor operationally coupled to the memory unit and configured to: determine a luma phase offset value between a luma sample position having a horizontal component and a vertical component in a reference layer and a corresponding luma sample position having a horizontal component and a vertical component in an enhancement layer wherein the luma phase offset value is determined relative to the distance between adjacent enhancement layer luma samples (602a, 602b, 602e) and wherein the luma sample position, xP, yP, is determined in units of 1/16-th of a sample relative to a top-left luma sample of the enhancement layer and wherein the luma sample position, xP, yP, of the reference layer is derivable from the luma phase offset; determine a chroma phase offset value between a chroma sample position having a horizontal component and a vertical component in the reference layer and a corresponding chroma sample position having a horizontal component and a vertical component in the enhancement layer wherein the chroma phase offset value is determined relative to the distance between adjacent enhancement layer chroma samples (602a, 602b, 602e) and wherein the chroma sample position xPc, yPc is determined in units of 1/16-th of a sample relative to a top-left chroma sample of the enhancement layer and wherein the chroma sample position xP C, yP C of the reference layer is derivable from the chroma phase offset; generate the syntax element indicating a phase offset representing the luma phase offset value and the chroma phase offset value wherein the syntax element represents the luma phase offset for each luma sample position and wherein the syntax element represents the chroma phase offset for each chroma sample position; and encode a block based on the syntax element. a memory unit configured to store a syntax element for a multi-layer picture; and a processor operationally coupled to the memory unit and configured to: determine a luma phase offset value between a luma sample position having a horizontal component and a vertical component in a reference layer and a corresponding luma sample position having a horizontal component and a vertical component in an enhancement layer wherein the luma phase offset value is determined relative to the distance between adjacent enhancement layer luma samples (602a, 602b, 602e) and wherein the luma sample position, xP, yP, is determined in units of 1/16-th of a sample relative to a top-left luma sample of the enhancement layer and wherein the luma sample position, xP, yP, of the reference layer is derivable from the luma phase offset; determine a chroma phase offset value between a chroma sample position having a horizontal component and a vertical component in the reference layer and a corresponding chroma sample position having a horizontal component and a vertical component in the enhancement layer wherein the chroma phase offset value is determined relative to the distance between adjacent enhancement layer chroma samples (602a, 602b, 602e) and wherein the chroma sample position xPc, yPc is determined in units of 1/16-th of a sample relative to a top-left chroma sample of the enhancement layer and wherein the chroma sample position xP C, yP C of the reference layer is derivable from the chroma phase offset; generate the syntax element indicating a phase offset representing the luma phase offset value and the chroma phase offset value wherein the syntax element represents the luma phase offset for each luma sample position and wherein the syntax element represents the chroma phase offset for each chroma sample position; and encode a block based on the syntax element. determine a luma phase offset value between a luma sample position having a horizontal component and a vertical component in a reference layer and a corresponding luma sample position having a horizontal component and a vertical component in an enhancement layer wherein the luma phase offset value is determined relative to the distance between adjacent enhancement layer luma samples (602a, 602b, 602e) and wherein the luma sample position, xP, yP, is determined in units of 1/16-th of a sample relative to a top-left luma sample of the enhancement layer and wherein the luma sample position, xP, yP, of the reference layer is derivable from the luma phase offset; determine a chroma phase offset value between a chroma sample position having a horizontal component and a vertical component in the reference layer and a corresponding chroma sample position having a horizontal component and a vertical component in the enhancement layer wherein the chroma phase offset value is determined relative to the distance between adjacent enhancement layer chroma samples (602a, 602b, 602e) and wherein the chroma sample position xPc, yPc is determined in units of 1/16-th of a sample relative to a top-left chroma sample of the enhancement layer and wherein the chroma sample position xP C, yP C of the reference layer is derivable from the chroma phase offset; generate the syntax element indicating a phase offset representing the luma phase offset value and the chroma phase offset value wherein the syntax element represents the luma phase offset for each luma sample position and wherein the syntax element represents the chroma phase offset for each chroma sample position; and encode a block based on the syntax element.