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 Personal income tax returns

Personal income tax returns

Whatever your personal situation and your life stage, our personal tax service will ensure your needs are met. We offer practical tailored advice on income tax and help a variety of clients in relation to their tax needs.


Scottish income tax advice

If you live in Scotland, you pay Scottish Income Tax to the Scottish Government. Scottish Income Tax applies to your wages, pension and most other taxable income. We are able to provide a cradle to grave service, offering assistance to everyone from young adults to families, high net worth individuals and pensioners, not to mention those acting as Trustee or Executor.

We can deal with the completion of Self Assessment Tax Returns, repayment claim forms (R40), the review of PAYE codes, the calculation of income tax liabilities and all correspondence with HMRC on your behalf. We can also help with enquires into tax returns. Income tax is charged on anyone who receives taxable income exceeding their Personal Allowance.

The standard Personal Allowance for the current tax year is £12,570. Some people may be able to transfer some of this allowance to their spouse. Under certain circumstances, further allowances may be due such as blind persons allowance or married couples allowance (for those over 77 years). Rent a room relief is also available to those who rent a room in their own home.

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Common questions about income tax

What is the income tax in Scotland?


For the year 2024 to 2025, the Scottish Income Tax rates are:

0% up to the personal allowance of £12,570;

19% starter rate for income between £12,571 and £14,876;

20% basic rate for income between £14,877 and £26,561;

21% intermediate rate for income between £26,562 and £43,662;

42% higher rate for income between £43,663 and £75,000;

45% advanced rate for income between £75,001 and £125,140

48% top rate for income over £125,140.

Who is eligible for an income tax return?


You are due to pay Scottish Income tax if you live in Scotland. You may also have to pay it if you move to or from Scotland during the year; if you live in a home in Scotland, and one elsewhere in the UK; if you stay in Scotland regularly, for example working offshore on staying in a hotel while working.

How do I authorise an adviser to help with my tax?


You can authorise another person to deal with your tax returns. That can be a friend or relative, but commonly it is a professional adviser.

You must ensure that the adviser meets the HM Revenue and Customs standards, something they should be able to evidence to you. Then they can use the HMRC’s own forms, online or physical, to register.

If you are required to fill in a Self Assessment Tax Return, HMRC will send all the correspondence to the adviser you have authorised, except for tax bills or refunds. Otherwise, you will continue to receive all correspondence from HMRC.


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Get in touch

Call us for free on 0330 159 5555 or complete our online form below to submit your enquiry or arrange a call back.

Speak to us today on 0330 159 5555

Get in touch


Get in touch

Call us for free on 0330 159 5555 or complete our online form below to submit your enquiry or arrange a call back.