The Scottish government has ratified the rates and thresholds for income tax in Scotland for 2018/19.
HMRC confirmed the Scottish rates of income tax in its rates and thresholds guidance 2018 to 2019. From April there will be two new tax bands: the Scottish starter tax rate and the Scottish intermediate tax rate. There is also one percentage point uplift in the other tax bands.
The P9X guidance, which outlines Pay As You Earn tax codes to change, how to change them and which codes to carry forward ready for the new tax year, has also been updated.
