Report Summary
Issued 11 September 2026, this FOI response relates to SPA and Police Scotland staff with a registered address in England, or outwith Scotland, and related income tax arrangements. Partial disclosure - some information not held.
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Request
Your request for information dated 24 August 2026 is copied below.
I would like to request the following information relating to senior management/staff employed by, or paid by, the Scottish Police Authority (SPA) and, where relevant Police Scotland, under FOI laws and understand you have 20 days in which to respond.
As of an FOI response in December 2023, nine staff across Police Scotland and the SPA were understood to have registered addresses in England, broken down as follows:
SPA Corporate – 0
SPA Forensic Services – 4
Police Scotland – 5
For the avoidance of doubt, could you please confirm whether there has been any change, up or down, in these figures since December 2023?
Specifically, I would like the following information:
– The current number of staff/senior management employed by or paid by the SPA who have a registered residential address in England, broken down between SPA Corporate/Forensic Services?
– The number of SPA staff currently resident in England who pay income tax under the English tax bands rather than Scottish income tax rates?
– If the SPA does not hold this information, please confirm whether such arrangements are determined by HMRC or another body?
– Whether any members of the SPA's senior executive team or senior management are currently resident outside Scotland – if so, please provide the number, their job titles and the country in which they reside.
– For comparison, could you provide all of the equivalent current figures for Police Scotland staff who are resident in England, broken down by the relevant staff category or function where this information is held?
– Finally, could you confirm whether the SPA has any policy, guidance or formal arrangements governing the recruitment or appointment of senior staff who are resident outside Scotland, including any consideration of their tax residency or income tax arrangements?
– Is it considered to be a personal choice for senior management recruited from other parts of the UK as to whether they are registered in England or Scotland for HMRC tax purposes?
