Income Tax in Scotland
If you live in more than one home
You need to know which is your main home if you have one in Scotland and one somewhere else in the UK.
What counts as your main home
Your main home is usually where you live and spend most of your time.
It does not matter whether you own it, rent it or live in it for free.
Your main home may be the home where you spend less time if that’s where:
- most of your possessions are
- your family lives, if you’re married or in a civil partnership
- you’re registered for things like your bank account, GP or car insurance
- you’re a member of clubs or societies
This might apply to you if you live away because of your work, for example you’re a lorry driver, an offshore worker or in the armed forces.
You can contact HMRC to change which home counts as your main one.
If you’re not sure which is your main home
You may need to work out which is your main home if, for example:
- you’re a mobile worker and your job means you travel most of the time
- you’re a student
- you do not have a permanent home
Count the number of days you spent in Scotland and compare this to the number of days you spent elsewhere in the UK during a tax year. Where you spent a day depends on where you were at midnight on that day.
If you spend more days in Scotland than elsewhere in the UK, you’re a Scottish taxpayer for the whole tax year.