Who is liable to Income Tax at Scottish rates?
Where you live determines if you pay Scottish Income Tax. The rules are not based on where you work,…
Income Tax
- Business
- Business Support
- Capital allowances
- Capital Gains Tax
- Construction Industry Scheme
- Corporate Governance & Regulation
- Corporation Tax
- Employee Benefits
- Employment & Payroll
- Employment Law
- General
- HMRC notices
- Inheritance Tax
- National Insurance
- Overseas personal tax issues
- Payroll
- Pension
- Stamp Duty Land Tax
- Tax Diary
- Value Added Tax
Accounting on a cash basis
From April 2024, the cash basis is the default method for sole traders and most partnerships when preparing…
Claiming for uniforms, work clothing and tools
Buying tools or clothing for your job? You could claim tax relief. Check if you qualify and how…
Who must send in a tax return
From self-employment to rental income, there are many reasons you may need to file a Self-Assessment return. Know…
Tax rules for savings interest
You could earn up to £18,570 in tax-free savings interest in 2025–26, thanks to the personal allowance, starting…
When do the higher rates of Income Tax apply
Once your income passes £100,000, your tax-free allowance starts to shrink. Between £100,000 and £125,140, the effective tax…
