Research: Estimating Scottish taxpayer behaviour in response to Scottish Income Tax changes introduced in 2018 to 2019

This report estimates the extent to which Scottish taxpayers changed their taxable income as a result of the Scottish Government’s introduction of the five-band system for Scottish Income Tax in tax year 2018 to 2019.This report estimates the extent to which Scottish taxpayers changed their taxable income as a result of the Scottish Government’s introduction of the five-band system for Scottish Income Tax in tax year 2018 to 2019.Read MoreResearchHM Revenue & Customs – Activity on GOV.UK