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HMRC internal manual

Scottish Taxpayer Technical Guidance

Place of residence: meaning of 'place of residence' for Scottish taxpayer purposes

Based on case law, this part of the guidance provides information about how HMRC interprets the term ‘place of residence’ in the context of applying the definition of a Scottish taxpayer to an individual’s circumstances.

For the purpose of Scottish taxpayer status HMRC consider that an individual’s ‘place of residence’ is a place that a reasonable onlooker, with knowledge of the material facts, would regard as the dwelling in which that person habitually lives: in other words his or her home.

As the meaning of ‘place of residence’ can vary according to its context it is not possible for this guidance to provide an absolute definition of the term. What the following section of this guidance does is to give indicators outlining the characteristics that ‘a place of residence’ will generally have.

Some general examples are given of what a place of residence may or may not be; whether a place is or is not a place of residence’ will always be dependent on the facts and circumstances of its use by the individual. HMRC may choose to enquire into those facts and circumstances.

The concept of ‘place of residence’ as described in this guidance relates only to the Scottish taxpayer status. The guidance does** not **apply for the purpose of applying the concept of residence as used in other aspects of tax law.