Income Tax in Scotland
Who pays
You pay Scottish Income Tax if you live in Scotland.
You may also pay Scottish Income Tax if you:
- move to or from Scotland
- live in a home in Scotland and one elsewhere in the UK, for example for work
- do not have a home but spend more days in Scotland than elsewhere in the UK during a tax year, for example you stay offshore or in hotels
- are a member of the Scottish Parliament
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.