Course Details

This course on Scottish taxes—relevant not only for those with clients resident in Scotland, but for anyone advising individuals or businesses based in Scotland or employ a Scottish taxpayer. We explore which taxes are currently devolved to the Scottish Parliament and new taxes in the pipeline, how to determine Scottish taxpayer status across different taxes, and what happens when a client’s circumstances change mid-year. We also highlight the key questions you should be asking to ensure you’re applying the rules correctly and identifying any potential risks or planning opportunities.


Senga Prior and Chris Campbell cover the following topics during this course:

  • Brief history of devolved taxes
  • Which taxes are devolved
  • Who administers the tax collection
  • When is a taxpayer a ‘Scottish Taxpayer’, and the implications of being a Scottish taxpayer
  • Future changes in the devolved taxes landscape in Scotland


By viewing this course you will leave with a clear, practical understanding of how Scottish tax rules operate in real scenarios, enabling them to confidently identify when the rules apply, ask the right questions, and avoid costly mistakes for their clients or organisation.


This course is for tax advisers or legal advisers with clients based in Scotland, clients who employ Scottish taxpayers or clients whose businesses operate in Scotland.


Course Level: Intermediate

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CPD Course Speaker

ATT Technical Officer

Senga Prior

Senga specialises in private client tax compliance and Scottish Taxes. She also has a particular interest in tax technology. After over 25 years' experience working in practice for small and mid-tier firms, she joined the ATT as a technical officer in 2025 after having been an ATT volunteer since 2013 and ATT President July 2024 to July 2025.

Association of Taxation Technicians (ATT)

Chris Campbell

Chris has a particular focus on Owner Managed Business taxes, Making Tax Digital, Corporation Tax, Employment Taxes and Scottish Taxes. He is a Chartered Accountant and Chartered Tax Adviser, as well as a member of the ATT, and initially had a career in tax practice spanning 20 years. Immediately prior to joining the ATT as a Technical Officer in May 2025, Chris previously served as Head of Tax (Tax Practice and Owner Managed Business Taxes) at ICAS.