Official Statistics

Scottish Income Tax Outturn Statistics

These statistics are based on tax records of individuals liable for Scottish Income Tax in HMRC's PAYE and Self Assessment administrative systems, and comparable figures for those in the rest of the UK.

• From: HM Revenue & Customs
• Published: 18 July 2019
• Last updated: 19 June 2020 — See all updates

Documents

Scottish Income Tax Outturn Statistics

PDF, 1.38 MB, 35 pages

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Scottish Income Tax Outturn Statistics Tables

MS Excel Spreadsheet, 29.8 KB

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Details

The statistics in this publication cover:

• Scottish Income Tax outturn and the equivalent for the rest of the UK
• Real Time Information monthly receipts for the UK and Scottish taxpayers

Only Income Tax due on non-savings non-dividends (NSND) income is devolved to Scotland. Therefore, the outturn statistics provide a comparison of how NSND Income Tax for Scottish taxpayers compares to that of taxpayers in the rest of the UK. These statistics also include the impact of relief at source payments to pension providers and gift aid payments to charities. Care should be taken when comparing these statistics with other Income Statistics that may include savings and dividend income or may not include relief at source or gift aid.

These statistics are denoted as experimental. Experimental Statistics are statistics that are within their development phase and are published in order to involve potential users at an early stage in building a high quality set of statistics that meet user needs. The Experimental Statistics label highlights to users that HMRC are still working on further developing the style and content for the tables and commentary in this publication. These statistics are expected to be published annually, usually in July.

User Feedback and Needs Survey

A survey capturing users’ views on these experimental statistics closed on 31 March 2020. Thank you to those who submitted a response. These responses will be used to help inform how to enhance this publication for future releases.

You can also complete the HMRC Official Statistics feedback form or contact the relevant statistician whose details are provided in the publication if you wish to contribute to our ongoing commitment to user engagement.

Published 18 July 2019
Last updated 19 June 2020 + show all updates

1. 19 June 2020

   Updated to close the User Feedback and Needs Survey.

2. 31 January 2020

   Updated to include User Feedback and Needs Survey

3. 18 July 2019

   First published.