Irma is self-employed. Her trading income for 2017 -18 is 64,880 and during the year she makes

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Irma is self-employed. Her trading income for 2017 -18 is £64,880 and during the year she makes net contributions to a registered pension scheme of £6,000. Her only other income in 2017-18 consists of property income of £7,200.

Assuming that Irma is not a Scottish taxpayer, calculate her income tax liability for the year. How would the liability differ for a Scottish taxpayer?

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