3. If you live in more than one home

You need to know which is your main home if you have one in Scotland and one somewhere else in the UK.

What counts as your main home

Your main home is usually where you live and spend most of your time.

It doesn’t matter whether you own it, rent it or live in it for free.

Your main home may be the home where you spend less time if that’s where:

  • most of your possessions are
  • your family lives, if you’re married or in a civil partnership
  • you’re registered for things like your bank account, GP or car insurance
  • you’re a member of clubs or societies

This might apply to you if you live away because of your work, eg you’re a lorry driver, an offshore worker or in the armed forces.

You can contact HMRC to change which home counts as your main one.

If you’re not sure which is your main home

HMRC has detailed information about working out which is your main home, including if:

  • you’re a mobile worker, eg your job means you travel most of the time
  • you don’t have a permanent home


You only pay the Scottish rate of Income Tax on income over the Personal Allowance. For most people this is £11,000 (not including student loans).

You’ll pay the Scottish rate if your main home is in Scotland. Read the detailed guidance if you’re not sure.