Just This Once,
A DIN was issued last month providing military specific advice. If you work and live in Scotland then you are a Scottish taxpayer. If you work in Scotland but your main place of residence is outside Scotland, e.g. you are serving unaccompanied, your family is living outside Scotland and you return home at weekends, then you not a Scottish taxpayer (even if you spend more nights during the year in Scotland). HMRC don't recognise being posted against your will to Scotland as a valid reason for not being treated the same for tax purposes as any other Scottish resident.