Scottish taxpayers pay Scottish income tax and have done so since 6 April 2017.

You need to be able to work out your tax so that you can check you are paying the correct amount. We explain how in four steps.

In general, income tax is charged on income. So, first of all we have to distinguish between income and capital receipts. Once we have worked out that something is income, it is necessary to work out if that income is taxable income or if it is exempt from income tax.

We set out the rates, bands, thresholds and allowances for different taxes and National Insurance contributions.

Need help with a tax issue? Our getting help hub brings together information about organisations and services that may be able to help.

Some UK taxes arise when certain transactions take place, such as purchases. These are known as transaction taxes. We give an overview of some of the main transaction taxes you may come across.