Mr Coulson, 44, was detained in his South London home yesterday, and formerly arrested last night. He was released on police bail after being questioned for around six hours.
A spokesperson said, "Officers from Strathclyde Police's Operation Rubicon team detained a 44-year-old man in London this morning under section 14 of the Criminal Procedure Scotland Act 1995 on suspicion of committing perjury before the High Court in Glasgow."
Coulson was previously a witness in a trial involving former MSP Tommy Sheridan, back in 2010, when he was officially a member of staff in Downing Street.
Mr Sheridan was awarded £20,000 worth of damages from News Of The World after allegations were printed that he had committed adultery and visited a swingers' club. However, Sheridan and his wife Gail were later charged with perjury, but only Mr Sheridan was found guilty.
While giving evidence in the trail, Mr Coulson was involved in heated exchanges with Mr Sheridan, denied being involved in, or aware of, any illegal activities, including phone hacking, something the continued investigation into press standards has called into question.
Mr Coulson resigned from his post in Downing Street in July last year, saying the continuing press attention around the closure of the News Of The World was making it “difficult to give the 110% needed in this role".
No date has been set for Coulson to appear in court.