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HMRC internal manual

Scottish Taxpayer Technical Guidance

Evidence to establish whether Scottish Taxpayer Status is appropriate

For the vast majority of individuals, the question of whether or not they are a Scottish taxpayer will be a simple one – they will either live in Scotland and thus be a Scottish taxpayer or live elsewhere in the UK and not be a Scottish taxpayer. 

Whether or not an individual is a Scottish taxpayer will not, however, be simple in all cases. Where individuals have more complex living arrangements a range of evidence may assist in identifying whether an individual is or is not a Scottish taxpayer.

Place of residence and main place of residence

When considering whether somewhere is a place of residence or main place of residence for the purposes of establishing Scottish taxpayer status, evidence to establish presence at a particular home and whether or not a home existed will be critical. The following information might help establish the facts.

General overheads - utility bills which may demonstrate that an individual has been present in that home, for example, telephone bills or energy bills, which demonstrate usage consistent with living in the property.

  • TV/satellite/cable subscriptions.
  • Local parking permits.
  • Membership of clubs, for example sports, health or social clubs.
  • Mobile phone usage and bills pointing to presence in a country.
  • Lifestyle purchases pointing to time spent at a location or residence – for example, purchases of food, meals out, social events.
  • Presence of spouse, partner or children.
  • Increases in maintenance costs or the frequency of maintenance, for example having a house cleaned more frequently.
  • Insurance documents relating to that home.
  • SORN notification that a vehicle in the UK is ‘off road’.
  • Re-directed mail requests or the address to which personal post is sent.
  • The address to which a driving licence is registered.
  • Bank accounts and credit cards linked to an address and statements which show payments made to utility companies.
  • Evidence of local taxes, such as Council Tax, being paid.
  • Registration, at an address, with local medical practitioners.
  • Credit card and bank statements which indicate the pattern and place of day by day expenditure.

The above list is not definitive; no one piece of evidence is likely to definitely demonstrate the existence of a place or main place of residence. The weight and quality of all the evidence, taken together, should be considered.