Scottish taxpayers
저자: Stephen Relf
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