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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…

• 2025 to 2026 tax year

  You pay a different rate of tax for income from the tax year 6 April 2025…

• Updated: 27 September 2022

Information on the average annual earnings of high level staff groups across the NHS in England, to September 2016. Provisional statistics.

• Updated: 20 December 2016

Information on the average annual earnings of high level staff groups across the NHS in England. Provisional statistics.

• Updated: 29 March 2017

A trust is a way of managing assets (money, investments, land or buildings) for people - types of trust, how they are taxed, where to get help.

To start a charity you need trustees, to choose a business structure, decide suitable charitable purposes and you may have to register with the Charity Commission.

How and when to report changes that affect your Child Benefit payments, such as earnings going above £60,000. How to update a change of address or bank details.

How main and supporting agents can help sole traders and landlords manage Making Tax Digital for Income Tax.

• Updated: 28 August 2025

Claiming Universal Credit if you're self-employed - eligibility, reporting your earnings, start up periods

What Capital Gains Tax (CGT) is, how to work it out, current CGT rates and how to pay.