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HMRC publishes the UK tax reliefs that will continue unchanged.
HMRC has published a notice of how five UK tax reliefs will work now that the new Scottish rates of income tax and bands have come into effect.
Marriage allowance claimants in Scotland can continue to do so at the current rate of 20%.
Gift aid will continue to be paid to charities at 25p in the £1 and Scottish taxpayers can claim the additional relief.
On pension relief HMRC previously confirmed that current processes will continue while it liaises with providers to establish how the arrangement will work in the longer term. For 2018-19 Scottish taxpayers who receive relief on their contributions at source will therefore continue to receive this at 20% with no adjustment for those taxed at 19%. Those taxed at 21% will be able...
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