ARE YOU A SCOTTISH TAXPAYER?
First, we’ll identify your residency status to determine if you meet the relevant criteria to be considered a Scottish Taxpayer. This depends on where you live for a complete tax year, as defined by the UK Statutory Residence Test. Generally, you can’t be a Scottish taxpayer for part of the year and a non-Scottish taxpayer for the rest, although if you live outside the UK entirely for part of the year, you may be entitled to split year treatment.
At its simplest definition, if you live in Scotland you’re a Scottish taxpayer. If you’re employed and taxed under PAYE, HMRC will decide for you (although you can appeal). Your PAYE code will have an S prefix. If you pay tax via Self-Assessment, you’ll have to decide whether or not you’re a Scottish taxpayer.