Chartered Institute Of Taxation

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This Monday has marked the start of the 2026/27 tax year, and with it has brought some modest income tax changes for Scottish taxpayers. As a result of the plans agreed by MSPs in February, the level of income at which Scottish taxpayers begin to pay more income tax than someone with equivalent earn

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The 2025/26 tax year has started this weekend (6 April), and the Chartered Institute of Taxation has republished tax tables showing how income tax for Scottish taxpayers is different compared to other parts of the UK. Increases to the basic and intermediate tax thresholds mean that Scottish taxpayer

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Proposals to allow HMRC to test new policies or processes on small groups of taxpayers before rolling out changes to the wider public will not address the real problems around the implementation of new policies or digital services, the Association of Taxation Technicians (ATT) has warned.

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