Summary

Technical guidance on who, from 6 April 2016, will be a Scottish taxpayer. Includes guidance on an individual’s ‘place of residence’, ‘main place of residence’, tests for Scottish taxpayer status and evidence used to establish someone’s status.

Contents

  1. STTG1000
    Introduction
  2. STTG2000
    Definition of a Scottish taxpayer
  3. STTG3000
    Place of residence: contents
  4. STTG4000
    Tests for Scottish taxpayer status: contents
  5. STTG5000
    Evidence to establish whether Scottish Taxpayer Status is appropriate