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HMRC internal manual

Scottish Taxpayer Technical Guidance

From:
HM Revenue & Customs
Published
26 October 2015
Updated:
16 December 2021 - See all updates
  1. Back to contents

STTG3000 - Place of residence: contents

  1. STTG3100
    Overview
  2. STTG3200
    Relevant Tax Case law
  3. STTG3300
    Relevant non-Tax Case law
  4. STTG3400
    Meaning of 'place of residence' for Scottish taxpayer purposes
  5. STTG3500
    Principles and characteristics for Scottish taxpayer status
  6. STTG3600
    What is not considered to be a place of residence for Scottish taxpayer/close connection purposes?
  7. STTG3700
    Meaning of 'main place of residence'
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