STTG4000 | Tests for Scottish taxpayer status: contents
From HM Revenue & Customs · Scottish Taxpayer Technical Guidance
Contents5 entries
- STTG4100Tests for Scottish taxpayer status: overview
- STTG4200Tests for Scottish taxpayer status: Test A: Scottish Parliamentarian
- STTG4300Tests for Scottish taxpayer status: Test Bi: 'close connection to Scotland' – single place of residence
- STTG4400Tests for Scottish taxpayer status: Test Bii: 'close connection to Scotland' – two or more places of residence in the UK
- STTG4500Tests for Scottish taxpayer status: Test C: no 'close connection'– 'days spent' in Scotland or another 'part of the UK'