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HMRC internal manual

Scottish Taxpayer Technical Guidance

From
HM Revenue & Customs
Updated
, see all updates

Tests for Scottish taxpayer status: Test A: Scottish Parliamentarian

1.   All Scottish Parliamentarians will be Scottish taxpayers regardless of where they live.

2.   An individual is a Scottish Parliamentarian for a tax year if, for the whole or any part of that tax year, they are:

  • a member of Parliament for a constituency in Scotland,
    or
  • a member of the European Parliament for Scotland,
    or 
  • a member of the Scottish Parliament.
     

3.   Where an individual is a Scottish Parliamentarian no further tests need be considered as whether the individual in question will be a Scottish taxpayer for the tax year in question.