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This fact sheet covers Scotland. You will need different advice if you live in England & Wales.
This fact sheet tells you about the current tax rates and allowances.
Use this fact sheet to find out about:
- personal allowances for income tax;
- income tax rates and bands;
- National Insurance contributions for sole traders and partners in a business partnership;
- National Insurance contributions for directors of limited companies and employees;
- corporation tax; and
- value added tax (VAT).