Corporate report

Scottish Income Tax HMRC annual report 2021

Published 10 December 2021

Applies to Scotland

Purpose

The Scotland Act 2012 enabled the Scottish Parliament to set a Scottish rate of Income Tax to apply to the non-savings and non-dividend income of Scottish taxpayers. This power was exercised for the first and only time in February 2016 setting a rate of 10% for the 2016 to 2017 tax year. The power to set a Scottish rate was superseded by the Scotland Act 2016, which provides the Scottish Parliament with further Scottish Income Tax powers – enabling the setting of Income Tax rates and thresholds that apply to the non-savings and non-dividend income of Scottish taxpayers.

The table below shows how this further power has been exercised in 2020 to 2021, including the current England and Northern Ireland (NI) rates as a comparison.

Scottish Income Tax rates in 2020 to 2021 and 2020 to 2021 England and Northern Ireland rates

Scottish rates 2020 to 2021

Rates	Bands
19%	£12,501 - £14,585
20%	£14,586 - £25,158
21%	£25,159 - £43,430
41%	£43,431 - £150,000
46%	£150,001+

England and Northern Ireland rates 2020 to 2021

Rates	Bands
20%	£12,501 - £50,000
40%	£50,001 - £150,000
45%	£150,001+

HMRC administers Scottish Income Tax (SIT) through existing Pay As You Earn (PAYE) and Self Assessment processes, including those for Income Tax compliance and communications. This ensures the correct amount of tax is collected. In the vast majority of cases Scottish taxpayers will notice no difference in how HMRC interacts with them.

To ensure consistent quality of service to Scottish taxpayers, and to allow both HMRC and the Scottish Government to meet their respective SIT responsibilities, a Service Level Agreement (SLA) was agreed, effective from 6 April 2017, and is reviewed on an annual basis. The SLA sets out requirements and performance measures for the operation of SIT. One of the key requirements is for HMRC to report annually on its delivery of the agreed services.

This report sets out information about HMRC’s administration of SIT for 2020 to 2021, covering:

• compliance activity (including identification of Scottish taxpayers)
• the collection of and accounting for SIT revenues
• customer service and support
• data for SIT rate setting and forecasting
• data for Scottish Government cash management
• the costs of delivering SIT and recharging of HMRC costs

Section 1: Identification and assurance  

The SLA requires HMRC to identify and maintain an accurate and robust record of the Scottish taxpayer population.

Scottish taxpayer identification

HMRC has a robust approach in place to ensure the ongoing identification of Scottish taxpayers, including communications with taxpayers and ongoing checks for address assurance.

Scottish taxpayer identification is also supported by compliance activity. The exact nature of the compliance activity HMRC undertakes for any given year will depend on Income Tax decisions made by the UK and Scottish Parliaments. In broad terms, the greater the divergence between the 2 regimes, the greater the risk of a non-compliant behavioural response by customers that requires HMRC compliance activity to address. The assessment of the risk of non-compliant behaviour and compliance activity is summarised in Section 2.

Communications overview

HMRC has continued to use the extensive existing channels of communications it has with taxpayers and employers to reinforce key SIT messages. Communications to customers have been through channels including online social media, the Personal Tax Account, and the Annual Tax Summaries. These communications have focused on the need for customers to update their address details with HMRC when they move.

HMRC’s communications with employers have been through channels including the Employer Bulletin, Agent Update, Customer Compliance Managers’ engagement with large businesses and public bodies, forums for employers, payroll managers and agents, gov.uk, and online social media. These communications have focused on reminding employers of the importance of them correctly applying the ‘S’ codes issued to them by HMRC.

Identification and assurance activity undertaken in 2020 to 2021

Comparison of HMRC address data with third party address data

As part of the preparations for the commencement of the Scottish rate of Income Tax in 2016, HMRC undertook a data clash exercise which looked to match HMRC address records with third party data, such as the electoral roll, data held by credit reference agencies, and employer records. This enabled HMRC to test whether its identification of Scottish taxpayers was corroborated by other address records. The results of this exercise provided evidence to suggest that HMRC’s identification of Scottish taxpayers was correct in 98 to 99% of cases.

This exercise was repeated in 2017 to 2018 and 2019 to 2020. This assurance exercise provided evidence to support the view that HMRC’s identification of Scottish taxpayers is correct in 98-99% of cases. The remaining 1 to 2% are records that could not be corroborated by the comparison with third party data, but these are not necessarily incorrect. There is no evidence to suggest that this data is more likely to be correct than HMRC’s.

HMRC will continue to assure the accuracy of its identification of the Scottish taxpayer population. The next scheduled third party data exercise is due to take place in the 2021 to 2022 tax year.

Quality management checks on postcode data

HMRC has continued to carry out regular checks to support its identification of Scottish taxpayers. Postcodes and the properties within them occasionally change to reflect new properties being built and subdivision of existing properties. HMRC receives quarterly postcode updates from the Office of National Statistics and updates its processes for flagging Scottish residency to ensure ongoing accuracy of HMRC’s record of postcodes and their residency statuses. During the 2020 to 2021 tax year, HMRC received and processed 1,264 postcode updates.

HMRC also conducts a scan to ensure it holds accurate postcode information. This operates in 2 parts:

• identification of taxpayer records with a Scottish postcode prefix but where the postcode is not recorded on HMRC’s list of live and deleted Scottish postcodes. During the 2020 to 2021 tax year, HMRC identified and corrected 5,514 records
• identification of taxpayer records with a blank postcode but which has a key word in the body of the address that indicates it is a Scottish postcode, eg Aberdeen. During the 2020 to 2021 tax year, HMRC identified and corrected 3,914 records

Records are subsequently updated to ensure that they have the correct postcode and residency status.

Ensuring accuracy of ‘S’ codes for Scottish parliamentarians

All Scottish parliamentarians are automatically Scottish taxpayers, regardless of their residence, by virtue of Section 80D(4) of Scotland Act, and are identified on HMRC systems accordingly.

HMRC introduced an additional assurance programme for Scottish parliamentarians in the 2019 to 2020 tax year. Parliamentarians’ records were reviewed at regular intervals throughout the tax year to provide extra assurance that all Scottish parliamentarians’ Scottish taxpayer status is accurately reflected on HMRC systems.

Section 2: Compliance 

The SLA requires HMRC to apply risk based compliance activity to the collection of SIT in the same way as is applied to the collection of Income Tax from taxpayers in the rest of the UK.

Compliance strategy overview

Compliance checks into tax affairs of Scottish taxpayers

HMRC assesses compliance risks and undertakes checks into the tax affairs of UK taxpayers, including Scottish taxpayers. HMRC applies risk-based compliance activity to the collection of SIT in the same way as is applied to the collection of Income Tax from taxpayers in the rest of the UK. This includes conducting enquiries into Scottish Self Assessment taxpayers. The Scottish Government is not recharged for this activity.

Due to the interaction of PAYE, Self Assessment and tax legislation, HMRC looks at risks over multiple years in order to take the most appropriate compliance action.

The changes to SIT rates in 2020 to 2021 were limited to the movement of thresholds. There remains divergence around the higher rate threshold; the threshold increased in Scotland to £43,430 while it remained at £50,000 in the rest of the UK. Although the differential in tax paid between taxpayers in Scotland and the rest of the UK remained, the actual tax paid by Scottish taxpayers individually reduced due to the increase in Personal Allowance.

The net effect of changes introduced in the Scottish budget for 2020 to 2021 together with changes over the same period for England, Northern Ireland and Wales (note, no change in Welsh Rates of Income Tax) meant that the divergence closed very slightly over 2020 to 2021. In effect, however, the difference is too small to make a difference to assessed risk.

Overall, HMRC currently assesses the increased risk of a non-compliant behavioural response from taxpayers as a result of the differences between rates and thresholds in Scotland and the rest of the UK to be low.

Address assurance

For all individuals, whether in Self Assessment or PAYE, HMRC continues to monitor cross-border migration trends through comparison of taxpayer base, analysis of returns and changes to tax accounts to identify possible evidence of taxpayer behavioural response and also validate the accuracy of reported moves and the completeness of its address data. HMRC will also continue communications that reinforce the need for taxpayer to update address details with HMRC when they move.

Building insight

Using settled enquiries into Scottish taxpayers, HMRC will seek to identify any behavioural issues that impact on SIT. The Taxes Management Act 1970 governs HMRC’s ability to enquire into Self Assessment returns. That gives a window for enquiries that, with some exceptions, runs from the deadline for submitting returns for 12 months.

The Self Assessment returns for the year 2018 to 2019 were due for return by 31 January 2020 and would have formed the bulk of the formal enquiry work undertaken by HMRC in the year to 31 March 2021. Covid-19, however, had an impact on how HMRC dealt with compliance during this period. HMRC took a customer first approach: opening, working and pausing cases as circumstances dictated.

This means that the bulk of enquiries opened since the introduction of SIT have been into years when the divergence with the rest of the UK was limited to changes in the Higher Rate Threshold (the tax year 2017 to 2018) or when there was no divergence (the tax year 2016 to 2017). Any risk due to divergence between SIT and UKIT was therefore low, limiting any behavioural insight that might be drawn from those returns

Wealthy Individuals

HMRC has continued to use the existing Customer Compliance Manager (CCM) model and other interactions with wealthy customers to raise awareness, educate about SIT obligations and assess compliance risk related to misrepresentation of Scottish taxpayer status or understatement of income liable to SIT. A specific SIT lead within HMRC’s Wealthy Taxpayer Unit oversees activity in relation to these customers.

Employer compliance/assurance

HMRC acts to ensure that the Scottish ‘S code’ is being accurately and correctly applied in the PAYE regime, carrying out scans to test employer application of ‘S codes’ issued by HMRC. Any employer not applying the correct code is sent a reminder and HMRC monitors the response to identify employers who may require further intervention. The error rate remained relatively stable, at around 1.2% in December 2019 and 1.36% in December 2020.

Timing

In addition to the scans carried out in-year, the end of year PAYE reconciliation programme checks the tax deducted against the tax due for all customers. Any underpayments are collected from the customer, usually through an adjustment to the subsequent year’s PAYE code, and any overpayments are refunded.

Self-employed taxpayers are on an annual return cycle and Self Assessment returns for 2019 to 2020 tax year were not required to be submitted until January 2021. Compliance checks on 2019 to 2020 returns would therefore generally commence in 2021, although enquiries may be opened earlier for returns submitted before the deadline.

The majority of enquiries into 2019 to 2020 returns would not, however, begin immediately after the submission of returns as risk assessing work must take place first.

Section 3: Collecting and accounting for Scottish Income Tax revenues

The SLA requires HMRC to collect and account for Scottish Income Tax revenues at Scottish Income Tax rates.

HMRC collects SIT through the PAYE and Self Assessment systems. It pays SIT revenues into the UK Consolidated Fund and these revenues are subsequently transferred to the Scottish Government and the Scottish Government’s resource block grant is reduced accordingly, reflecting its revenue-raising powers.

HMRC reports the amount of SIT collected in its annual accounts and provides an extract of its accounts to the Scottish Parliament each year.

In July 2021 HMRC also released a statistical publication, SIT Outturn Statistics, which included the information shown in the HMRC accounts and further breakdowns of SIT and equivalent information for taxpayers in the rest of the UK. The outturn is calculated following the submission deadline for Self Assessment returns, meaning there is a delay between the end of the tax year and the publication of the outturn for that year. The 2020 to 2021 outturn will not be published until 2022.

From tax year 2019 to 2020, a proportion of Income Tax paid by taxpayers living in Wales will be transferred to the Welsh Government through the introduction of the Welsh Rates of Income Tax (WRIT). WRIT is controlled by the Welsh Government (WG). HMRC publishes separate statistics on Welsh Income Tax. This means it is no longer appropriate to include Welsh non-savings, non-dividend (NSND) Income Tax when comparing Scottish NSND Income Tax growth to rUK NSND Income Tax growth.

For the purpose of indexing, the Scottish Block Grant Adjustment (BGA) changes in the geographical coverage must be introduced with a one-year delay. This is set out in the Fiscal Framework Technical Note. The outturn statistics published in July 2021 therefore contain 2019 to 2020 rest of UK (rUK) figures on 2 measures (labelled ‘post-Welsh tax devolution basis’ and ‘pre-Welsh tax devolution basis’). The rUK figures in the table below refer to the ‘pre-Welsh tax devolution basis’ and therefore include Welsh taxpayers. See the SIT Outturn Statistics publication for more information.

SIT outturn 2019 to 2020

For 2019 to 2020, the amount of Income Tax attributable to the Scottish Government budget is £11.833 billion. The table below shows the revenue from Income Tax on non-savings/non-dividend (NSND) income for SIT and rUK taxpayers in 2019 to 2020. The table also shows the components of the figures. The rUK figure does not include any tax on NSND income from Scottish taxpayers, as it is all SIT.

2019 to 2020 Income Tax Revenue from Non-saving, Non-Dividend (NSND) Income of Scottish and non-Scottish Taxpayers (based on Scottish powers from Scotland Act 2016)

	rUK NSND (£bn)	Scottish NSND (£bn)
Self Assessment established liability[footnote 2]	93.116	5.049
PAYE established liability	70.646	6.845
Estimated further liability	5.526	0.307
Less: adjustment for uncollectable amounts	(1.632)	(0.089)
Reliefs[footnote 3] Relief at Source (RAS)	(2.010)	(0.172)
Gift Aid	(1.275)	(0.108)
Final Revenue for the tax year 2019-20	164.372	11.833

The methodology for calculating the 2019 to 2020 SIT outturn is broadly the same as that used last year to calculate the 2018 to 2019 outturn. There has been a slight change in methodology affecting how some estimated Income Tax liabilities from late filed Self Assessment returns are distributed between taxpayer types (defined by their highest marginal rate) in the outturn statistics (see section 7.3 of SIT Outturn Statistics 2019 to 2020).

This methodological change does not affect the total amount of Income Tax paid by all taxpayers in these statistics. This methodology has been agreed and signed off by HMRC and the Scottish Government and has been audited by the National Audit Office (NAO).

The time lag in confirming the actual SIT outturn amount for 2019 to 2020 is due to the PAYE and Self Assessment processes. To administer PAYE for taxpayers, HMRC undertakes an end-of-year-reconciliation to assess whether individuals have paid too much or too little tax in any given tax year. Similarly, taxpayers are not required to submit Self Assessment returns to HMRC until 10 months after the end of the tax year to which they relate.

HMRC has worked closely with Scottish Government to develop an agreed work plan. This details the analysis and data that HMRC will provide to the Scottish Government to support them in their analytical work. Officials meet regularly to ensure new priorities are discussed and factored in against existing commitments. As part of this, both parties have agreed what new information would be useful to help provide more understanding of the SIT outturn. HMRC has also produced and shared other information to support the Scottish Fiscal Commission’s forecasting and the calculation for the block grant adjustment. 

Section 4: Data for Scottish Income Tax rate setting and forecasting

The SLA requires HMRC to provide the Scottish Government with sufficient relevant and timely information and data for rate-setting and forecasting for SIT.

HMRC provides the Scottish Government with relevant data for SIT, alongside the Scottish Fiscal Commission. At a UK level, these tasks are fulfilled using the Survey of Personal Incomes (SPI).

The SPI is compiled to provide a quantified evidence base from which to cost proposed changes to tax rates, personal allowances and other tax reliefs for Treasury Ministers. It is used to inform policy decisions within HMRC and HM Treasury, as well as for tax modelling and forecasting purposes^{[footnote 1]}.

The SPI is based on information held by HMRC on individuals who could be liable to UK tax. It is carried out annually by HMRC and covers income assessable to tax for each tax year. Not all individuals are taxpayers because the operation of personal reliefs and allowances may remove them from liability. Where income exceeds the threshold for operation of PAYE, the survey provides the most comprehensive and accurate official source of data on personal incomes.

HMRC provides the Scottish Government with an annually updated copy of the SPI data set. This year’s set was provided, on request, in April 2021 to both the Scottish Government and Scottish Fiscal Commission to undertake their policy costing and receipts forecasting duties. This copy was identical to that used, for similar purposes, at a UK level, with the exception of some minor aggregation of taxpayer data at the highest income levels to avoid potential breaches of taxpayer confidentiality.

HMRC continues to work with the Scottish Government and Scottish Fiscal Commission to ensure the information provided meets their requirements and supports forecasting and rate setting for Scotland. This SPI data set will subsequently be published to enable researchers and academics to use it for statistical purposes.

In addition to this, HMRC also publishes a devolved Income Tax statistical publication. The publication includes:

• the SIT outturn for 2019-20, in line with the Trust Statement
• the rest of the United Kingdom non-savings, non-dividends outturn equivalent for 2019-20, by component
• the number of SIT and rest of the United Kingdom non-savings, non-dividends taxpayers by tax band
• the amount of SIT and rest of the United Kingdom non-savings, non-dividend liability split by collection method (PAYE or Self Assessment)
• the monthly Real Time Information (RTI) receipts series for Scottish and non-Scottish taxpayers for 2016 to 2017, 2017 to 2018, 2018 to 2019, 2019 to 2020 and 2020 to 2021

HMRC intends to continue to publish this statistical publication annually alongside the Annual Report and Accounts. This will help inform the Scottish Government and Scottish Fiscal Commission with their analysis, as well as researchers and academics.

Section 5: Data for Scottish Government cash management

The SLA requires HMRC to provide Scottish Government with sufficient relevant and timely information and data to discharge its duties in respect of cash management due to any change between forecast and collected amounts of SIT.

Since 2017 to 2018, when the Scottish Parliament took on further Income Tax powers, there has been a reduction in Scotland’s resource block grant. This reduction is equal to the total non-savings/non-dividend Income Tax generated in Scotland in 2016 to 2017, uplifted using the mechanism set out in the fiscal framework, which was agreed between the UK and Scottish Governments in February 2017.

Each year, both the tax receipts generated and the block grant deduction will initially be based on a forecast and then reconciled to actual receipts collected which will become known around 15 months after the end of the financial year in question.

A key requirement of the SLA is therefore for HMRC to provide the Scottish Government with sufficient data to discharge its duties in respect of cash management linked to any change between forecast and collected amounts of SIT. To fulfil this requirement HMRC has agreed with the Scottish Government and Scottish Fiscal Commission to provide SIT figures from the Real Time Information (RTI) data received from employers.

This is the best indication of trends in Income Tax liabilities available in real time but is not a complete picture of Income Tax liabilities because it excludes tax paid through Self Assessment and some adjustments made to PAYE liabilities after the end of the tax year. This data is provided by HMRC to the Scottish Government on a monthly basis.

The SIT statistical publication released in July 2021 included the RTI information which has previously been shared with the Scottish Government for the tax years since 2016 to 2017.

Section 6: Customer service and support

The SLA requires HMRC to apply the same level of customer service, support and transparency to SIT taxpayers as is applied to Income Taxpayers in the rest of the UK.

HMRC administers SIT as part of the UK Income Tax system. In the vast majority of circumstances Scottish taxpayers will notice no difference in the manner in which HMRC interacts with them. This approach also ensures that the correct amount of tax is collected.

SIT is collected through existing PAYE and Self Assessment processes, which have been adapted to reflect SIT rates and thresholds. Scottish taxpayers use HMRC’s usual guidance and customer contact channels for advice and information.

In the majority of areas customer service provided to Scottish taxpayers will therefore be included and reported within HMRC’s UK-wide customer service reporting.

The customer service and support for Scottish taxpayers, agents and employers that HMRC has incorporated into its existing processes includes the following:

• providing all Scottish taxpayers and their employers with Scottish tax codes (reflecting the changed higher rate threshold decided on by the Scottish Parliament) prior to the start of the tax year
• annual tax summaries issued to all SIT taxpayers
• updating online calculators prior to the start of the tax year with the SIT rates/thresholds set by the Scottish Parliament to ensure they remain accurate for Scottish taxpayers
• guidance for payroll software providers on how to correctly incorporate Scottish rates/thresholds into their PAYE products for employers
• guidance on how Scottish taxpayer status is decided and what to do if you feel HMRC has wrongly identified your status
• encouraging customers to update their personal details, focusing on the use of Personal Tax Account
• issuing paper tax tables to digitally exempt employers prior to the start of the tax year reflecting Scottish rates and thresholds

While most interactions Scottish customers have with HMRC are via existing processes, and the customer service therefore reported within UK figures, some aspects of customer service are specific to SIT, eg guidance on Scottish taxpayer status and the ability to discuss with HMRC if there are disagreements over the Scottish residency status given.

It is important that HMRC can demonstrate that its customer service in these areas matches what it provides across the UK as a whole. The SLA between HMRC and the Scottish Government therefore commits HMRC to collect and report on key, SIT specific, customer contact metrics. The key metrics for 2020-21 are outlined in Annex A to this report.

Section 7: Recharging of HMRC costs

The SLA requires HMRC to provide the Scottish Government with sufficient relevant and timely information for assurance purposes and to budget effectively for any net additional administrative costs to be recharged to the Scottish Government.

Under the Fiscal Framework Agreement between the UK and Scottish Governments, the Scottish Government will reimburse HMRC for net additional costs wholly and necessarily incurred as a result of the implementation and administration of SIT powers.

HMRC has made changes to its systems and processes to ensure the effective and efficient collection and management of SIT. Associated with these changes are new and ongoing administrative costs to operate SIT processes and systems.

HMRC and the Scottish Government have jointly agreed a framework that sets out the principles that HMRC will apply when identifying the SIT administrative costs that will be recharged to the Scottish Government.

The Framework document is kept up to date to reflect all known and anticipated administrative costs and should be read in conjunction with the Memorandum of Understanding and SLA (to which it is annexed) between HMRC and the Scottish Government.

HMRC send monthly finance reports to the Scottish Government and invoices are authorised at the quarterly SIT Board.

Costs of administering SIT

	2013-14 (£m)	2014-15 (£m)	2015-16 (£m)	2016-17 (£m)	2017-18 (£m)	2018-19 (£m)	2019-20 (£m)	2020-21 (£m)
Implementation costs	0.78	1.97	8.13	6.08	4.48	2.04	0.56	n/a
Operating costs	N/A	N/A	N/A	0.17	0.35	0.78	0.89	0.72
Total cost of Scottish Income Tax invoiced in financial year	0.79	1.74	8.36	6.25	4.83	2.82	1.45	0.72

Notes:

1. Costs were first incurred for 2012 to 2013, however this table focuses on more recent costs.
2. For ‘total cost of Scottish Income Tax invoiced in final year’, figures shown may not be an exact sum of implementation and operating costs due to invoicing schedules.

Annex A : Annual business intelligence report 2019 to 2020.

Customer contact - telephone

HMRC has a Scottish Income Tax telephone route within the HMRC Personal Tax helpline. This gives customers generic pre-recorded Scottish Income Tax messages prior to speaking to an HMRC Customer Advisor. These figures do not represent all calls by Scottish taxpayers to HMRC.

Month	Total Calls	Answered	Average Queue of Answered	Abandoned in Queue	Average Wait Before Abandoned	Overall SIT Calls % handled
Apr-20	11	8	22:58	2	00:09:35	73%
May-20	11	6	17:55	2	00:24:39	55%
Jun-20	24	19	14:33	5	00:10:18	79%
Jul-20	21	20	12:45	1	00:02:48	95%
Aug-20	10	8	12:03	2	00:11:32	80%
Sep-20	22	19	08:46	3	00:09:37	86%
Oct-20	16	13	11:16	3	00:09:45	81%
Nov-20	10	4	16:50	6	00:08:20	40%
Dec-20	16	13	21:11	3	00:20:23	81%
Jan-21	27	18	28:00	9	00:11:59	67%
Feb-21	9	7	30:00	2	00:23:28	78%
Mar-21	27	16	33:08	11	00:18:09	59%

Complaints

HMRC track all Scottish Income Tax customer complaints to ensure they are processed within the HMRC customer service targets. These figures do not represent all customer complaints received from Scottish taxpayers.

Month	Complaints Received	> Tier 1 Complaint	Upheld	Partially Upheld	Not Upheld	Less than 15 days	More than 15 days	19/20 15 day target (80%)
Apr-20	2	0	1	0	1	2	0	100%
May-20	3	0	1	1	1	0	3	40%
Jun-20	2	0	2	0	0	1	1	88.5%
Jul-20	5	0	0	0	1	1	0	50%
Aug-20	3	1	1	1	3	3	0	36.4%
Sep-20	1	0	2	0	3	1	4	33.5%
Oct-20	8	0	4	1	3	7	1	52.2%
Nov-20	5	1	1	2	2	3	2	53.6%
Dec-20	3	0	2	0	1	2	1	54.8%
Jan-21	5	1	4	1	0	3	2	55.6%
Feb-21	7	0	2	3	2	5	2	58.1%
Mar-21	1	0	1	0	0	1	0	59.1%

Details of all customer contact are included in the HMRC Annual Report and Accounts.

Web hits

HMRC has a number of Scottish Income Tax related webpages that are hosted on GOV.UK and hits to these pages are monitored:

• Income Tax in Scotland
• Guidance: work out if you’ll pay the Scottish Income Tax
• Internal manual: Scottish Income Tax guidance
• Tell HMRC about a change in personal details

Month	Income Tax in Scotland	Guidance: work out if you’ll pay the Scottish Income Tax	Internal manual: Scottish Income Tax guidance	Tell HMRC about a change in personal details
Apr-20	30,848	440	89	137,097
May-20	25,764	491	60	132,396
Jun-20	18,200	467	70	116,678
Jul-20	17,893	571	71	112,211
Aug-20	16,943	517	83	107,018
Sep-20	16,756	545	98	109,312
Oct-20	18,111	659	86	117,571
Nov-20	18,605	590	67	130,252
Dec-20	17,710	480	84	108,887
Jan-21	26,864	736	94	147,275
Feb-21	27,149	608	120	142,721
Mar-21	32,039	682	91	169,290

Annex B: Scottish Income Tax bands

The SIT rates from 2017 to 2018 to 2020 to 21, and a comparison with 2020 to 2021 England and Northern Ireland rates

Scottish rates 2017 to 2018

Rates	Bands
20%	£11,501 - £43,000
40%	£43,001 - £150,000
45%	£150,001+

Scottish rates 2018 to 2019

Rates	Bands
19%	£11,851 - £13,850
20%	£13,851 - £24,000
21%	£24,001 - £43,430
41%	£43,431 - £150,000
46%	£150,001+

Scottish rates 2019 to 2020

Rates	Bands
19%	£12,501 - £14,549
20%	£14,550 - £24,944
21%	£24,945 - £43,430
41%	£43,431 - £150,000
46%	£150,001+

Scottish rates 2020 to 2021

Rates	Bands
19%	£12,501 - £14,585
20%	£14,586 - £25,158
21%	£25,159 - £43,430
41%	£43,431 - £150,000
46%	£150,001+

England and Northern Ireland rates 2020 to 2021

Rates	Bands
20%	£12,501 - £50,000
40%	£50,001 - £150,000
45%	£150,001+

1. Includes an element of PAYE for Self Assessment customers. ↩

2. These reliefs are those not allocated to individual taxpayer accounts. ↩

3. It is also used to provide summary information for the National Accounts that are prepared by the Office for National Statistics and to provide information to MPs, other government departments, companies, other organisations and individuals. ↩