Scottish rate of Income Tax

Services

Income Tax in Scotland

Scottish rate of Income Tax, what it's paid on, who pays it, how to work out which is your main home.

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Research and statistics

Scottish Income Tax Outturn Statistics: 2021 to 2022
- 6 July 2023
- HM Revenue & Customs
- Official statistics
Scottish Income Tax Outturn Statistics: 2020 to 2021
- 7 July 2022
- HM Revenue & Customs
- Official statistics
Scottish Income Tax Outturn Statistics: 2019 to 2020
- 4 January 2022
- HM Revenue & Customs
- Official statistics
Estimating Scottish taxpayer behaviour in response to Scottish Income Tax changes introduced in 2018 to 2019
- 16 December 2021
- HM Revenue & Customs
- Research

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Policy papers and consultations

Service level agreement for operation of Scottish Income Tax by HMRC
- 14 December 2023
- HM Revenue & Customs
- Policy paper
Scottish Income Tax outturn reconciliation for 2020-21
- 7 July 2022
- HM Treasury
- Policy paper
Scottish income tax outturn reconciliation for 2019-20
- 22 July 2021
- HM Treasury
- Policy paper

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Transparency and freedom of information releases

Scottish Income Tax - HMRC annual report 2022
- 21 December 2023
- HM Revenue & Customs
- Corporate report
Scottish Income Tax - HMRC annual report 2021
- 10 December 2021
- HM Revenue & Customs
- Corporate report
Scottish Income Tax - HMRC annual report 2020
- 29 September 2020
- HM Revenue & Customs
- Corporate report
Scottish Income Tax - HMRC annual report 2019
- 19 February 2020
- HM Revenue & Customs
- Corporate report

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Organisations