STTG4000 - Tests for Scottish taxpayer status: contents
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STTG4100Overview
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STTG4200Test A: Scottish Parliamentarian
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STTG4300Test Bi: 'close connection to Scotland' – single place of residence
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STTG4400Test Bii: 'close connection to Scotland' – two or more places of residence in the UK
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STTG4500Test C: no 'close connection'– 'days spent' in Scotland or another 'part of the UK'