Revenue Scotland Manuals


This is practical and legislative guidance in respect of the taxes that have been devolved to the Scottish Government and the tax powers held by the Scottish Government.

This guidance contains material which is copyright of the Crown and is sourced from Revenue Scotland. Crown copyright material is reproduced with the permission of Controller of HMSO and the Queen's Printer for Scotland under the Open Government Licence.

Updates made by Revenue Scotland are consistently monitored by our in-house editors and the guidance is updated constantly throughout the year.

Published by: Revenue Scotland