TaxSource Total

Here you can access summary of the key current tax developments in Ireland, the UK and internationally as reported by Chartered Accountants Ireland

The report of key tax developments are displayed per year, per month, by Ireland, the UK or International and by report title

Higher rate threshold confirmed as frozen for Scottish taxpayers

The higher rate threshold for Scottish taxpayers will remain frozen at £43,000 for the 2017/18 tax year. That’s £2,000 less than the £45,000 threshold for higher rate UK taxpayers in England, Wales and Northern Ireland. The £43,000 threshold was confirmed in a recent vote in the Scottish Parliament. For further information on ‘Scottish taxpayer’ status, please refer to HMRC’s Scottish Taxpayer Technical Guidance. The revised P9X, featuring the thresholds set by the Scottish Parliament, is available.