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This is a patronymic name meaning "son of Thomas," mainly to be found in the north of England and in Scotland.  The Scottish spelling is generally Thomson, the English Thompson.  Thompson is the more common form in America. 

Why have there been both Thomsons and Thompsons?  Some reckon that the original spelling of the name was Thomson.  But in some areas it was pronounced as Thompson.  So they decided to add a "p" to the written name. 

Select Thomson/Thompson Resources on The Internet

• Thompson One Name Study.  Thomson/Thompson UK records.
• Clan Thom(p)son Society.  Thomson/Thompson clan association.
• Thomson Geneologic Line.  Thomsons from Scotland to Ireland and to America.
• Thompson Family Page. Thompsons in Virginia and the South.
• The Thomson Family. David Thomson of Scarborough, Ontario and descendants
• Thompson DNA Project.  Thompson DNA.

England.  The earliest record was a John Thompson who appeared in the charters of Whitby Abbey in Yorkshire in 1349.  And Thompson has continued as a Yorkshire and north of England name.  Henry Thompson was a successful wine merchant in York in the 17th century and his grandson Edward a politician and MP for York in the first half of the 18th century.  There was also a prominent Thompson family in Scarborough at this time.

Scotland.  Thomson, meaning "son of Thom," is the more common spelling in Scotland.  The name is found mostly in central Scotland.  There was no one single common ancestor or lineage.  A John Thomson from Ayrshire led part of Bruce's invading army in Ireland in 1318.  Some Thomson families were Border "reivers" on the Scottish/English border north of Carlisle.  Other Lowland families included the Thomsons of Corstophine and the Thomsons of Duddingston.

Ireland.  Many Border Thomsons moved to plantations in Ulster in the 17th century, such as Samuel and Helen Thomson of Dumfries in 1690.  The Thompson name was also common in Ulster.  James Thomson and his wife Mary were among those who departed later (in 1771) for America.

Canada.  David Thomson was the first settler in Scarborough, Ontario in 1796.  A descendant, via his elder brother Archibald, was the newspaper magnate Roy Thomson.  Other Scottish Thomsons in Canada changed their name to Thompson (Thompsons outnumber Thomsons by about four to one in Canada today).

James Thomson was the early 18th century Scottish poet who wrote Rule Britannia.
J.J. Thomson was the British physicist credited with the discovery of the electron.
Ben Thompson, born in Yorkshire, was an Old West gunfighter and Austin city marshall in Texas.
Roy Thomson was the Canadian newspaper tycoon who came to London and bought The Sunday Times.
Hunter S. Thompson was the irreverent Gonzo journalist and writer, well known for his intake of mind-altering substances.
Emma Thompson is a distinguished English actress.