gototopgototop

For 2019 to 2020 the basic Personal Allowance will be £12,500 per year.

Scottish Income Tax rates  

This table shows the Scottish Income Tax rates you pay in each band if you have a standard Personal Allowance of £12,500 and your main residence is in Scotland. You do not get a Personal Allowance if you earn over £125,000.

Band

Taxable Income

Tax Rate

Personal Allowance *

Up to £12,500

0%

Starter Rate

£12,501 to £14,549

19%

Basic Rate

£14,550 to £24,944

20%

Intermediate Rate

£24,945 to £43,430

21%

Higher Rate

£43,431 to £150,000

41%

Top Rate

Over £150,000

46%


* Assumes person in receipt of the Standard UK Personal Allowance

Further information on Scottish Income Tax and fact sheet can be found on the Gov.uk website: www.gov.uk/scottish-income-tax


UK Income Tax rates  

This table shows the tax rates you pay in each band if you have a standard Personal Allowance of £12,500 and your main residence is in England, Wales or Northern Ireland. You do not get a Personal Allowance if you earn over £125,000.

   

Band

Taxable Income

Tax Rate

Personal Allowance

Up to £12,500

0%

Basic Rate

£12,501 to £50,000

20%

Higher Rate

£50,001 to £150,000

40%

Additional Rate

Over £150,000

45%

Further information on income Tax rates and Personal Allowances can be found on the Gov.uk website: www.gov.uk/income-tax-rates

If you have an enquiry regarding your personal tax please contact HMRC on 0300 200 3300.

 

Information for Employers

Tax thresholds, rates and codes

The amount of Income Tax you deduct from your employees depends on their tax code and how much of their taxable income is above their Personal Allowance.

PAYE England, Wales & NI tax rates and thresholds

2019 to 2020

Employee Personal Allowance

£240 per week

£1,042 per month

£12,500 per year

UK basic tax rate

20% on annual earnings above the PAYE tax threshold and up to £37,500

UK higher tax rate

40% on annual earnings from £37,501 to £150,000

UK additional tax rate

45% on annual earnings above £150,000


PAYE Scottish tax rates and thresholds

2019 to 2020

Employee personal allowance

£240 per week

£1,042 per month

£12,500 per year

Scottish starter tax rate

19% on annual earnings above the PAYE tax threshold and up to £2,049

Scottish basic tax rate

20% on annual earnings from £2,050 to £12,444

Scottish intermediate tax rate

21% on annual earnings from £12,445 to £30,930

Scottish higher tax rate

41% on annual earnings from £30,931 to £150,000

Scottish top tax rate

46% on annual earnings above £150,000


 

Emergency tax codes

1250L W1

1250L M1

1250L X

Please note: Tax Codes will be prefixed with "S" if your main residence is Scotland, or prefixed with a "C" if your main residence is in Wales.

Further information can be found on the Gov.UK website: www.gov.uk/guidance/rates-and-thresholds-for-employers-2019-to-2020


 

Link to Scottish Government Website