From Police Scotland Guidance:
'· Out of Force Enquiries (original reporter resides in another part of the UK): Send details of the incident to the home force to note a statement and conduct appropriate enquiries. If their enquiries identify the crime occurred in Scotland, only then will it be sent back to Scotland.
· Reporter resides in another part of the UK but was a victim of crime whilst in Scotland: Send details of the incident to the home force to note a statement and then it will be allocated to the relevant division for enquiry.
· Incidents on social media where the original reporter resides in another part of the UK but believes the suspect to reside in Scotland: Send details of the incident to the home force to note a statement and conduct appropriate enquiries. If the enquiries identify the crime occurred in Scotland, only then will it be sent back to Scotland.
International Jurisdiction
Internet hate crime offenders are not limited by national or international boundaries. Even though communications may be of short duration, many computers are located in easily identifiable places. Computers can be accessed remotely, regardless of the location of the person who is posting, sending, viewing or receiving information online. Wherever the computer or the individual is located, there will be an electronic audit trail that will have a significant evidential value.
Many sites carrying messages are hosted in countries outside the UK where their content may be protected by laws, such as safe guarding free speech under the First Amendment of the United States Constitution. This means that the hosts are not willing to pass on user information without a USA Court order, which is not attainable for a majority of hate crime reports the police receive.
Further guidance can be found on the SCD OCCTU Cybercrime guidance page and Internet Research and Investigations Divisional Guidance.'
https://www.scotland.police.uk/spa-media/5yagp2ye/hate-crime-national-guidance.doc