The determination of taxable status is due to 'main residence'. If I should have 2 properties (owned or not), 1 in Scotland and 1 in England, Wales or N.Ireland, I can declare the non-Scotland property as my main residence. I would need to 'reside' in the non-Scotland address for 1 day more than the Scottish address to make this so. Details are here -
https://www.gov.uk/government/public...axpayer-status