Scottish and Welsh income taxes – HMRC publish annual 2022 reports

HMRC are required to report annually on their operation of Scottish and Welsh rates of income tax. The reports detail how they have fulfilled the responsibilities set out in the Service Level Agreement with the Scottish Government and the Service Level Agreement with the Welsh Government:

• Scottish income tax HMRC annual report 2022; and
• Welsh Rates of income tax annual report 2022.

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Income Tax is a substantial single-volume guide to all the income tax issues commonly faced by most accountants and tax practitioners.