Scottish Taxpayer Technical Guidance

STTG4100 - Tests for Scottish taxpayer status: overview

The Scotland Act sets out a number of tests to determine whether an individual is a Scottish taxpayer.

In order for an individual to be a Scottish taxpayer, they must be UK resident for tax purposes 바카라 사이트“ an individual who is not UK tax resident cannot be a Scottish taxpayer.

An individual will be a Scottish taxpayer if they satisfy any of the following tests:

A. They are a Scottish Parliamentarian

B. They have a 바카라 사이트˜close connection바카라 사이트™ to Scotland, through either:

i. having only a single 바카라 사이트˜place of residence바카라 사이트™, which is in Scotland,
or
ii. where they have more than one 바카라 사이트˜place of residence바카라 사이트™, having their 바카라 사이트˜main place of residence바카라 사이트™ in Scotland for at least as much of the tax year as it has been in each other part of the UK.

C. Where no 바카라 사이트˜close connection바카라 사이트™ to Scotland (or any other part of the UK) exists (either through it not being possible to identify any place of residence or a main residence) - through day counting.

바카라 사이트˜Part of the UK바카라 사이트™ is to be interpreted as Scotland, England, Wales and Northern Ireland but not Isle of Man/Channel Islands.

If an individual is identified as being a Scottish taxpayer that status applies for a whole tax year - it is not possible to be a Scottish taxpayer for part of a tax year.

However, it should be noted that, in a year that the individual becomes or ceases to be UK tax resident the extent to which income in that tax year is subject to income tax at the Scottish rates remains subject to 바카라 사이트˜split year바카라 사이트™ treatment under the statutory residence test.