Scotland are missing a raft of regulars, including captain Tuipulotu, who has been sidelined for five months with a pectoral injury.
Dylan Richardson, Scott Cummings, Josh Bayliss, Kyle Steyn, Adam Hastings, Max Williamson, Andy Onyeama-Christie, Ben Muncaster and Magnus Bradbury are also unavailable.
Stafford McDowall fills the midfield void left by Tuipulotu, with former captain Jamie Ritchie coming into the back row after impressing in the autumn against Australia.
Matt Fagerson moves to eight, with Jack Dempsey on the bench, while second row Jonny Gray is set for a first cap in nearly two years.
Scotland: 15-Kinghorn, 14-Graham, 13-Jones, 12-McDowall, 11-van der Merwe, 10-Russell (co-capt), 9-White; 1-Schoeman, 2-Cherry, 3-Z Fagerson, 4-J Gray, 5-Gilchrist, 6-Ritchie, 7-Darge (co-capt), 8-M Fagerson
Replacements: 16-Ashman, 17-Sutherland, 18-Hurd, 19-Brown, 20-Dempsey, 21-G Horne, 22-Jordan, 23-Rowe.
