Personal tax advice in East Kilbride
Advice on income tax, capital gains tax and inheritance tax for individuals, sole traders and partners, including how Scottish income tax affects you.
We are specialists in income tax, capital gains tax and inheritance tax, for individuals as well as sole traders and partnerships.
Today, more and more emphasis is being put on taxpayers' individual responsibilities, and everyone who is subject to taxation needs professional advice and support if they are to optimise their tax position and ensure they meet the compliance requirements. We will help you to understand the tax implications of your actions, in order that you can plan ahead and conduct your affairs in a tax efficient way.
Scottish income tax
If you live in Scotland, the Scottish Parliament sets the rates and bands of income tax on your earnings, pension and rental income. There are six bands in Scotland compared with three in the rest of the UK, and the higher rate starts at a lower level of income, so the right planning can look different here. Income from savings and dividends is still taxed at UK rates. The 2026/27 rates and bands are below.
Capital gains tax
When you sell or give away an asset that has gone up in value, such as a second property, shares or a business, you may have capital gains tax to pay. Reliefs can reduce or delay the bill and the timing of a sale can make a difference, so it's best to talk to us before you sell rather than after.
Inheritance tax
Inheritance tax planning helps you pass on as much as possible to the people you care about. We can help you understand your position, the allowances available and the options open to you.
Scottish income tax rates and bands 2026/27
For Scottish taxpayers, on earnings, pensions and rental income, for the tax year 6 April 2026 to 5 April 2027.
| Band | Taxable income | Rate |
|---|---|---|
| Personal Allowance | Up to £12,570 | 0% |
| Starter rate | £12,571 to £16,537 | 19% |
| Basic rate | £16,538 to £29,526 | 20% |
| Intermediate rate | £29,527 to £43,662 | 21% |
| Higher rate | £43,663 to £75,000 | 42% |
| Advanced rate | £75,001 to £125,140 | 45% |
| Top rate | Over £125,140 | 48% |
Assumes the standard Personal Allowance of £12,570. The allowance is reduced by £1 for every £2 of income over £100,000, so there is none above £125,140. Savings and dividend income are taxed at UK rates. Source: GOV.UK, checked October 2026.
Questions and answers
Am I a Scottish taxpayer?
Generally, you're a Scottish taxpayer if your main home is in Scotland. HMRC will usually show this with a tax code starting with S.
Are dividends taxed at Scottish rates?
No. Scottish rates apply to earnings, pensions and rental income. Dividends and savings income are taxed at UK rates, which is worth bearing in mind when deciding how to take money out of a limited company.
Related services
- Self Assessment tax returns
Your tax return completed, filed and explained.
- Corporation tax
Company tax returns, calculations and planning.
- Tax services
Corporation tax, Self Assessment and personal tax planning.
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