Scottish taxpayers

1. Determining Scottish taxpayer status

1.1. definition of Scottish taxpayer

1.2. Condition A - close connection

1.3. Condition B - day count

1.4. Condition C - Scottish parliamentarian

2. Particular categories of taxpayer

2.1. Students

2.2. Members of armed forces

2.3. Job-related accommodateion

3. Administration

3.1. Taxpayer within PAYE

3.2. Self-assessment

3.3. Change of status

3.4. Evidence/records

4. Advising the client

4.1. Overview

4.2. Common misconceptions

4.3. Steps to take

5. Tax treatment of Scottish taxpayers

5.1. Overview

5.2. Income subject to Scottish rates

5.3. Calculation