I'm based in Northumberland so have a couple of clients north of the border.
Some interesting calculations will need to be computed going forward....not sure the £8060 Aweb in joke is going to wash anymore (not that it always was anyway).
New Income Tax rates
New intermediate tax rate from £24,001 to £44,273
19p Starter rate from £11,850 to £13,850
20p Basic rate from £13,851 to £24,000
41p Higher rate from £44,274 to £150,000
46p Additional rate from £150,000
And of course Savings / dividend thresholds are UK based not Scottish so add that into the mix.
Anyone think HMRC systems will be able to cope with this?