Scottish taxpayers

1. [Determining Scottish taxpayer status](https://library.croneri.co.uk/po-heading-id_fGND0uov0E6YeX3SQCQIFA)

1.1. [Definition of Scottish taxpayer](https://library.croneri.co.uk/po-heading-id_0Qr2mEIo302gGYbDtw500g)

1.2. [Condition A - close connection](https://library.croneri.co.uk/po-heading-id_MLfSd-Mj9UKWwp8wDg-hBg)

1.3. [Condition B - day count](https://library.croneri.co.uk/po-heading-id_GFvzVFNvTk-KysLPfyoiVA)

1.4. [Condition C - Scottish parliamentarian](https://library.croneri.co.uk/po-heading-id_noP7Sj13j0WaOKV5luiHSQ)

2. [Particular categories of taxpayer](https://library.croneri.co.uk/po-heading-id_sOOS3blSUkO1cfFZed4pHQ)

2.1. [Students](https://library.croneri.co.uk/po-heading-id_sOOS3blSUkO1cfFZed4pHQ#po-heading-id_lVIz_3QHbE2EZa9cHEsUxA)

2.2. [Members of armed forces](https://library.croneri.co.uk/po-heading-id_Zjcitq_8bk2vMY3OZrURpA)

2.3. [Job-related accommodation](https://library.croneri.co.uk/po-heading-id_y3HJ2QG27USbjrsHwjBh-g)

3. [Administration](https://library.croneri.co.uk/po-heading-id_JqZan6wkq02FC98A6B8VtA)

3.1. [Taxpayer within PAYE](https://library.croneri.co.uk/po-heading-id_3dAIRc8TSEWXiZoHP77wbA)

3.2. [Self-assessment](https://library.croneri.co.uk/po-heading-id_p22_siDoVEmDxSCQxA7i1Q)

3.3. [Change of status](https://library.croneri.co.uk/po-heading-id_3IVArP8qf0uB_OK0aTxp5Q)

3.4. [Evidence/records](https://library.croneri.co.uk/po-heading-id_wuUibWOlG0m55NgFV3xIDw)

4. [Advising the client](https://library.croneri.co.uk/po-heading-id_Q6egvLap3UuB3OrnbyedvQ)

4.1. [Overview](https://library.croneri.co.uk/po-heading-id__qg87KTg0Ee6GVnZ_E2Xkw)

4.2. [Common misconceptions](https://library.croneri.co.uk/po-heading-id_s-6rzmLaqkCi8rMYJpl-9Q)

4.3. [Steps to take](https://library.croneri.co.uk/po-heading-id_bmQtWIw0GUeKaTOfvjQITg)

5. [Tax treatment of Scottish taxpayers](https://library.croneri.co.uk/po-heading-id_kQtTId7560ChAFVbE22mPA)

5.1. [Overview](https://library.croneri.co.uk/po-heading-id_9XU2-zmjEUmW7pwRDS9_rw)

5.2. [Income subject to Scottish rates](https://library.croneri.co.uk/po-heading-id_C2h_9sTkkkewlOnbt5jrJg)

5.3. [Calculation](https://library.croneri.co.uk/po-heading-id_ZHQl4fVWvEiB0cD91QN0Ow)