From 6th April 2018 the bands & rates of income tax in Scotland are changing. This means Scottish
rate taxpayers will have differing bands & rates from the rest of the UK. If you’re a Scottish rate
taxpayer your tax code will be prefixed with the letter S.
* Assumes person is in receipt of the Standard UK Personal Allowance
** Personal Allowance is reduced by £1 for every £2 earned over £100,000