Guidance notes
This page provides links to the current versions of Guidance Notes issued. If you are unable to find the information or details that you require, please contact the Income Tax Division, contact methods and current opening times are shown on our Contact Details page.
Customer Information Notice
From 6 April 2024 the Higher and Non-Resident tax rates have changed from 20% to 22%. Guidance Notes should be read with consideration to the Rates and Allowances appropriate for the tax year.