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Test for hidden BDL fact sheet

This fact sheet covers ScotlandYou 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).