Scottish Taxpayer Technical Guidance

STTG4000 - Tests for Scottish taxpayer status: contents

1. STTG4100

   Overview
2. STTG4200

   Test A: Scottish Parliamentarian
3. STTG4300

   Test Bi: 'close connection to Scotland' – single place of residence
4. STTG4400

   Test Bii: 'close connection to Scotland' – two or more places of residence in the UK
5. STTG4500

   Test C: no 'close connection'– 'days spent' in Scotland or another 'part of the UK'