In 2023-24, Charlie (who is not a Scottish taxpayer) receives a pension of 17,820, bank interest of

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In 2023-24, Charlie (who is not a Scottish taxpayer) receives a pension of £17,820, bank interest of £195 and dividends of

£600. His personal allowance is £12,570. Calculate his income tax liability for the year. How would this differ for a Scottish taxpayer?

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