Where you live determines if you pay Scottish Income Tax. The rules are not based on where you work, who
Who is liable to Income Tax at Scottish rates?
Category: Income Tax
Accounting on a cash basis
From April 2024, the cash basis is the default method for sole traders and most partnerships when
Claiming for uniforms, work clothing and tools
Buying tools or clothing for your job? You could claim tax relief. Check if you qualify and how to get
Tax rules for savings interest
You could earn up to £18,570 in tax-free savings interest in 2025-26, thanks to the personal allowance,
Who must send in a tax return
From self-employment to rental income, there are many reasons you may need to file a Self-Assessment
When do the higher rates of Income Tax apply
Once your income passes £100,000, your tax-free allowance starts to shrink. Between £100,000 and
Do not forget to claim the marriage allowance
If one partner in a marriage or civil partnership earns under £12,570, you could save up to £252 a year,
Can you reduce your 31 July tax payment on account
Expecting lower profits 2024-25 compared to 2023-24? You can ask HMRC to reduce your 31 July 25 tax
Could you extend Child Benefit claim?
Parents of 16-19-year-olds: confirm your child’s continued education or training by 31 August 2025 to
Why filing early makes sense
Filing your 2024-25 Self-Assessment return early means faster refunds, better budgeting, and no deadline