HMRC internal manual

Scottish Taxpayer Technical Guidance

STTG3100 - Place of residence: overview

In the vast majority of cases the key aspect of the test for Scottish taxpayer status rests on establishing an individual’s place of residence.

This term is not defined by the legislation so must be given its ordinary meaning. For an individual its ordinary meaning is the dwelling in which that person habitually lives: in other words his or her home. As such, it should be regarded as having similarities to the concept of ‘home’ within the Statutory Residence Test.

This interpretation is supported by considerable case law, albeit relating to similar but not identical concepts elsewhere in law.

Note: An individual’s election of ‘main residence’ for CGT purposes will not determine ‘main place of residence for Scottish taxpayer status purposes.