Bill was born in 1978. He is married to Hazel who was born in 1982. Neither of
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Bill was born in 1978. He is married to Hazel who was born in 1982. Neither of them is a Scottish taxpayer. In 2017-18, Bill had business profits of £47,550 and received dividends of £5,200. Hazel received a salary of £220,570 and bank interest of £3,040.
Calculate their income tax liabilities for the year.
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