Scottish Taxpayer Technical Guidance

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  • December 16, 2021

Technical guidance on who, from 6 April 2016, will be a Scottish taxpayer. Includes guidance on an individual’s ‘place of residence’, ‘main place of residence’, tests for Scottish taxpayer status and evidence used to establish someone’s status.Technical guidance on who, from 6 April 2016, will be a Scottish taxpayer. Includes guidance on an individual’s ‘place of residence’, ‘main place of residence’, tests for Scottish taxpayer status and evidence used to establish someone’s status.Read MoreHM Revenue & Customs – Activity on GOV.UK

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