Robert Ghad
Joined: 4/23/2024
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RE: Personal Savings Allowance Scotland
According to HMRC Admin 32 (see https://community.hmrc.gov.uk/customerforums/pt/0ed75e2a-7467-ee11-a81c-0022480003c7) "The personal savings allowance and tax on interest are based on the UK reate bands." which, as far as I know, means the personal savings allowance of £1000 up to a total income of £50,270 and not the Scottish £43,362 you have mentioned. Not sure why HMRC Admin 10 agrees with your figure!