The 2018-19 tax rates are:

Rates for Rest of UK (rUK)

• Basic rate 20% on annual earnings above the PAYE threshold and up to £34,500
• Higher rate 40% over £34,501 to £150,000
• Additional rate 45% over £150,001 and above

Rates for Scotland

• Starter Rate 19% on annual earnings above £1 - £2,000
• Basic Rate 20% over £2,001 - £12,150
• Intermediate rate 21% over £12,151 - £31,580
• Higher rate 41% over - £31,581 - £150,000
• Tup up rate 46% - over £150,000