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UK1ÌýÌýÌýÌý Overview of the tax regime in the United Kingdom

UK1.1ÌýÌýÌýÌý The tax regime in the UK

Generally speaking, the UK personal tax system is progressive, which means that higher tax rates are applied to higher levels of income/gains.

Different tax rates may be applied to the income of those living in the different home nations of the UK: England, Scotland, Wales and Northern Ireland. (See UK1.5.1).

The UK tax system is administered by His Majesty's Revenue and Customs (HMRC). Scottish devolved taxes are administered by Revenue Scotland. Welsh devolved taxes are administered by the Welsh Revenue Authority. Note that HMRC collects the income tax charged on individuals who live in Scotland and Wales as UK income tax is not a devolved tax.

The UK tax year runs from 6 April to 5 April.

The scope of the UK taxation depends on the individual's:

1. Ìý

   •ÌýÌýÌýÌý tax residence, ie where they live (see UK1.2.1), and

2. Ìý

   •ÌýÌýÌýÌý until 6 April 2025, domicile, ie where they consider their home (note