Irma is self-employed. Her trading income for 2021-22 is 69,950 and during the year she makes net
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Irma is self-employed. Her trading income for 2021-22 is £69,950 and during the year she makes net contributions to a registered pension scheme of £6,000. Her only other income in 2021-22 consists of property income of £7,400.
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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