Who is liable to Income Tax at Scottish rates?

Where you live determines if you pay Scottish Income Tax. The rules are not based on where you work, who pays you, or national identity, but on your main UK home during the tax year. The definition of a Scottish taxpayer is generally linked to the question...

Tax returns for a deceased taxpayer

You may need to submit tax returns for someone who has died. As the personal representative, you are legally responsible for reporting income earned before and after death. This person, known as the ‘personal representative’, is legally...

Setting up a payroll scheme

Registering for payroll is essential when hiring staff. From HMRC registration to legal compliance, getting payroll processes right ensures your team is paid correctly and your business avoids penalties. When starting a business and hiring employees for the first...