Welsh taxpayers started to pay Welsh income tax from 6 April 2019. This page explains how the tax works and how it is collected. 

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

You only pay income tax on taxable income that exceeds certain tax allowances. Tax allowances can reduce the amount of income tax you have to pay. Not all allowances work in the same way. Some reduce the amount of income that you have to pay tax on, others provide an amount (a tax credit or tax ...

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.

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.

On this page we briefly explain what devolution is. We also explain which tax powers are devolved in each of Scotland, Wales and Northern Ireland.