Peter Murrell has been re-arrested in connection with Operation Branchform, Police Scotland's probe into the SNP's finances.
The force said the party's ex-chief executive - who is married to former first minister Nicola Sturgeon - was being questioned by detectives after being taken into custody in the morning.
He was last arrested in April 2023, before being released without charge.
At that point, officers raided the home he shares with Ms Sturgeon and the SNP's HQ in Edinburgh.
Police also retrieved material from the couple’s home in Glasgow, erecting a blue evidence tent outside.
The SNP's HQ in Edinburgh was also raided.
The service also seized a £110,000 luxury campervan from outside the Fife home of Mr Murrell’s elderly mother.
Mr Murrell has barely been seen in public since his arrest last year. It came just three weeks after he was forced to quit as SNP chief executive in a row over false party membership figures.
In a statement, Police Scotland said: "A 59-year-old man has today, Thursday, 18 April, 2024, been re-arrested in connection with the ongoing investigation into the funding and finances of the Scottish National Party.
"The man, who was previously arrested as a suspect on 5 April, 2023, was taken into custody at 9.13am and is being questioned by Police Scotland detectives."
"As the investigation is ongoing we are unable to comment further at this time."
A 59-year-old man has today, Thursday, 18 April, 2024, been re-arrested in connection with the ongoing investigation into the funding and finances of the Scottish National Party. https://t.co/cM4lhElq2N pic.twitter.com/upIK3dmhVf
— Police Scotland (@PoliceScotland) April 18, 2024
A spokesperson for the Crown Office and Procurator Fiscal Service said: "Senior professional prosecutors from COPFS and an Advocate Depute are working with police on this ongoing investigation.
"It is standard practice that any case regarding politicians is dealt with by prosecutors without the involvement of the Lord Advocate or Solicitor General. All Scotland’s prosecutors act independently of political interference.
"As is routine, to protect the integrity of ongoing investigations, we do not comment in detail on their conduct."
Police Scotland’s investigation was launched in July 2021 after complaints that £660,000 raised by the party explicitly for a second independence referendum campaign was spent on other items.
Former chief constable Sir Iain Livingstone confirmed later that the probe related to "fraud or potential embezzlement or misuse of funds.”
Police previously arrested SNP treasurer Colin Beattie and Ms Sturgeon as part of the investigation. Both were released without charge.
Ms Sturgeon said on social media that she was innocent of any wrongdoing.
In their statement, Police Scotland also urged people to "exercise caution" if discussing the arrest on social media as the "matter remains active for the purposes of the Contempt of Court Act."
An SNP spokesperson said: "It would be inappropriate to comment at this stage."
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