Summary

Technical guidance on who, from 6 April 2016, will be a Scottish taxpayer. Includes guidance on an individual鈥檚 鈥榩lace of residence鈥�, 鈥榤ain place of residence鈥�, tests for Scottish taxpayer status and evidence used to establish someone鈥檚 status.

Contents

  1. STTG1000
    Introduction
  2. STTG2000
    Definition of a Scottish taxpayer
  3. STTG3000
    Place of residence: contents
  4. STTG4000
    Tests for Scottish taxpayer status: contents
  5. STTG5000
    Evidence to establish whether Scottish Taxpayer Status is appropriate