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Income Tax: The Scottish Rates of Income Tax… · Order Paper · Order Paper

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Income Tax: The Scottish Rates of Income Tax (Consequential Amendments) Order 2024

This tax information and impact note explains changes to deficiency relief following the introduction of the Scottish advanced rate of Income Tax.

Last fetched 04 May 2026 · gov.uk

Documents

Deficiency relief — changes following the introduction of the Scottish advanced rate of Income Tax

At a glance

TypePolicy paper

First published13 Oct 2024

Last updated13 Oct 2024

Organisations

HM Revenue & Customs

Topics

Scottish rate of Income Tax

Source

Other from HM Revenue & CustomsSee all →

Draft regulations: Carbon Border Adjustment Mechanism (CBAM) (Emissions and Verification)

Modernising and standardising company tax returns

Consultation: Extend Notification of Uncertain Tax Treatment (UTT) regime

Reporting company payments to participators

Inheritance tax on pensions — information sharing regulations

Guaranteed minimum pension conversion provisions

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