Scottish taxpayers

1. Advising the client

1.1. Overview

1.2. Common misconceptions

1.3. Steps tp tale

2. Tax treatment of Scottish taxpayers

2.1. Overview

2.2. Income subject to Scottish rates

2.3. Calculation

3. Determining Scottish taxpayer status

3.1. definition of Scottish taxpayer

3.2. Condition A - close connection

3.3. Condition B - day count

3.4. Condition C - Scottish parliamentarian

4. Particular categories of taxpayer

4.1. Students

4.2. Members of armed forces

4.3. Job-related accommodateion

5. Administration

5.1. Taxpayer within PAYE

5.2. Self-assessment

5.3. Change of status

5.4. Evidence/records