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Official guidance
Scottish Taxpayer Technical Guidance

STTG4000 · Tests for Scottish taxpayer status

  • STTG4100 · Overview
  • STTG4200 · Test A: Scottish Parliamentarian
  • STTG4300 · Test Bi: 'close connection to Scotland' – single place of residence
  • STTG4400 · Test Bii: 'close connection to Scotland' – two or more places of residence in the UK
  • STTG4500 · Test C: no 'close connection'– 'days spent' in Scotland or another 'part of the UK'
  1. Scottish Taxpayer Technical Guidance
  2. Tests for Scottish taxpayer status: contents

STTG4000 | Tests for Scottish taxpayer status: contents

From HM Revenue & Customs · Scottish Taxpayer Technical Guidance

Contents5 entries

  1. STTG4100Tests for Scottish taxpayer status: overview
  2. STTG4200Tests for Scottish taxpayer status: Test A: Scottish Parliamentarian
  3. STTG4300Tests for Scottish taxpayer status: Test Bi: 'close connection to Scotland' – single place of residence
  4. STTG4400Tests for Scottish taxpayer status: Test Bii: 'close connection to Scotland' – two or more places of residence in the UK
  5. STTG4500Tests for Scottish taxpayer status: Test C: no 'close connection'– 'days spent' in Scotland or another 'part of the UK'
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