In 2020-21, Roberta (who is not a Scottish taxpayer) has rental income of 16,700 and receives building

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In 2020-21, Roberta (who is not a Scottish taxpayer) has rental income of £16,700 and receives building society interest of £1,100. Her personal allowance is £12,500. Calculate the income tax liability for the year. How would this differ for a Scottish taxpayer?

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