Who pays

You pay Scottish Income Tax if you live in Scotland.

You may also pay Scottish Income Tax if you:

How you pay

If you’re employed or get a pension, your tax code will start with an ‘S’. This tells your employer or pension provider to deduct tax at the Scottish rate.

Your tax code will be S1257L if you pay Scottish Income Tax and get the standard Personal Allowance of £12,570.

If you fill in an online Self Assessment tax return, there’s a box for you to tell HMRC that you pay Scottish Income Tax.

The tax year is from 6 April to 5 April the following year.