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HMRC internal manual

Scottish Taxpayer Technical Guidance

Definition of a Scottish taxpayer

The Scotland Act 2012 inserts new sections 80D-80F into the Scotland Act 1998 which define who will be a Scottish taxpayer for the purposes of SRIT.

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

There are a number of tests to determine Scottish taxpayer status. If, in the course of a tax year, an individual is UK resident for tax purposes, they will be a Scottish taxpayer, for that tax year, if they satisfy** any **of three tests:

1.   They are a Scottish Parliamentarian

2.   They have a ‘close connection’ to Scotland through either:

  • having only a single ‘place of residence’, which is in Scotland
  • where they have more than one ‘place of residence’, having their ‘main place of residence’ in Scotland for at least as much of the tax year as it has been in any one other part of the UK.

3.   Where no ‘close connection’ 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.

Place of residence is clearly therefore key to establishing whether an individual is a Scottish taxpayer.