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HMRC internal manual

Scottish Taxpayer Technical Guidance

Tests for Scottish taxpayer status: Test Bi: 'close connection to Scotland' – single place of residence

Note:  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

Single place of residence

1.   Where an individual has just one place of residence in the UK in the course of a tax year and that place of residence is in Scotland, they will have a ‘close connection’ to Scotland and be a Scottish taxpayer for that tax year.

2.   Where that place of residence is located in another part of the UK they will have a ‘close connection’ to that part of the UK and will not be a Scottish taxpayer.

3.   Where a close connection to Scotland or any other part of the UK is established using this test no further tests need be considered as whether the individual in question is or is not a Scottish taxpayer will have been established.


(see STTG3500 onwards for examples of the principles behind what constitutes a ‘place of residence’)

‘National identity’

David and Alice are twins born and brought up in Glasgow, where they have both lived the vast majority of their lives. David lives in a flat in Glasgow. Alice moved to England for work purposes some years previously and lives in a house in Manchester.

While both David and Alice regard themselves as Glaswegians this is not relevant to determining Scottish taxpayer status. Only their place of residence, where they live, is relevant to establishing their Scottish taxpayer status. David is a Scottish taxpayer, Alice is not.

Location of work

Throughout the whole of the tax year Sharon lives in a flat in Carlisle but is employed by a company based in Dumfries, where her office is situated.

The location of an individual’s employer or where they work is not relevant to deciding Scottish taxpayer status. Only Sharon’s place of residence, where she lives, is relevant to establishing her Scottish taxpayer status. Sharon is not a Scottish taxpayer.

Location of income source

Ravi is retired and lives in Liverpool. As well as his state pension Ravi also has a monthly income from a private pension provided by an Edinburgh based pension firm and a work pension from his time as a teacher in Glasgow. 

Neither the location of the pension provider from whom a pension is received nor the location of the employment from which a pension derives is relevant to deciding whether you are a Scottish taxpayer. Only Ravi’s place of residence, where he lives, is relevant to establishing his Scottish taxpayer status. Ravi lives in Liverpool so is not a Scottish taxpayer.

Regular travel

Throughout the whole of a tax year, Mohammed lives with his wife in Huddersfield and works as a long distance lorry driver. His work regularly takes him away from home for days at a time, travelling across the UK, driving overnight, often in Scotland.

Notwithstanding his spending considerable time in many different parts of the UK, especially in Scotland, driving or even sleeping, in his lorry overnight does not mean it constitutes a place of residence. Only Mohammed’s place of residence – his home in Huddersfield is relevant to establishing his Scottish taxpayer status. Mohammed is not a Scottish taxpayer.