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• Updated: 23 February 2016

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

• Current rates

  You pay Scottish Income Tax if you live in Scotland. It’s paid to the…

• Who pays

  You pay Scottish Income Tax if you live in Scotland. You may also pay…

• If you live in more than one home

  You need to know which is your main home if you have one in Scotland and…

• If you move to or from Scotland

  You pay Scottish Income Tax if you move to Scotland and live there for a…

• 2024 to 2025 tax year

  You pay a different rate of tax for income from the tax year 6 April 2024…

Debt recovery if you're owed money from people or businesses in an EU country.

Apply to give up (renounce) your British citizenship or status - ‘declaration of renunciation’

Register as a British citizen if you are a British Overseas citizen, British subject, British protected person, or British National (Overseas).

Flat Rate VAT scheme - eligibility, thresholds, flat rates of VAT and joining or leaving the scheme.

How to apply for British citizenship if you're stateless - who's eligible, fees and where to send your application

• Updated: 27 January 2026

Apply for citizenship by naturalisation if you live in the Channel Islands, Isle of Man, a British Overseas Territory or if you live elsewhere and want to apply by post.

Find out about the National Fraud Initiative (NFI) services available for private and voluntary sector organisations.

• Updated: 11 November 2025