This practice note discusses the use of witness statements for witnesses to fact in the Scottish courts with reference to relevant rules, guidance and case law. It covers the use and admissibility of witness statements in Scottish civil litigation, the use of commercial court guidance on witness statement as best practice, the purpose and content of witness statement, practical tips for taking a witness statement and for the format of statements. The practice note also flags issues and practice around privilege, the timing and exchange of witness statements, objections to witness statements and how oral evidence is handled when a witness has already provided a statement. It also touches on the consequences of making a false statement.