Scottish Side Hustle Tax Tracker 2025-26 & 2026-27: Scottish Income Tax Estimate, £1,000 Trading Allowance + Platform Reporting Spreadsheet

A side-income spreadsheet for Scottish taxpayers. Log your sales and costs, track the £1,000 trading allowance and each platform's reporting threshold, and see a rough estimate of the Scottish Income Tax and National Insurance your side profit could add. Works in Excel and Google Sheets.

A tax spreadsheet built on rest-of-UK bands won't match Scottish rates. If you live in Scotland, your bands and rates are different, with six Scottish rates from 19% to 48%. This tracker is built around them.

What it does

• Income and expenses logs: one row per sale or payment, with platform fees, postage, net amount and UK tax year worked out for you.

• £1,000 trading allowance meter: see how much of the allowance you've used this tax year (6 April to 5 April), and whether the allowance or your actual expenses gives the lower profit (you can only use one).

• Platform reporting check: each platform's position against the 30 sales / about £1,700 reporting limits for sellers of goods, by calendar year. The 30-sale / about £1,700 exception only covers sales of goods, so platforms can report income from services at any level, and the sheet flags those too. Being reported isn't a tax bill.

• Scottish tax estimate: type in your other income (wages or pension) and see a rough estimate of the extra Scottish Income Tax and Class 4 National Insurance your side profit could add, band by band, so you know roughly how much to put aside. It's clearly labelled as an estimate.

• Both tax years: switch between 2025-26 and 2026-27. The Scottish bands, the Personal Allowance and the self-employed National Insurance figures for each year sit on a Rates & Sources sheet, each with its GOV.UK link.

• Personal items kept separate: your own unwanted things (a wardrobe clear-out on Vinted, say) are kept out of your trading income but platforms may still count them towards the 30-sale total.

• Month-by-month table and chart for the tax year.

What's included

• Scottish-Side-Hustle-Tax-Tracker.xlsx: the blank tracker, ready to use.

• Scottish-Side-Hustle-Tax-Tracker-EXAMPLE.xlsx: the same file filled with clearly labelled made-up figures, so you can see how it works.

• A Google Sheets guide. Works in Excel and Google Sheets.

Good to know

• It is not tax advice and it is not an official HMRC form. The tax figure is an estimate based on the assumptions shown under it (for example, a Scottish taxpayer for the whole year, wages or pension as the only other income, and no other allowances or reliefs). HMRC works out what you actually owe from your Self Assessment return.

• Rates checked on GOV.UK on 28 October 2026. It covers the 2025-26 and 2026-27 tax years only.

• Savings interest and dividends are taxed at UK rates, not Scottish rates, and aren't included in the estimate.

• Plain formulas only: no macros, no add-ons, no subscription.

• Refunds and cancellations: https://payhip.com/BootstrapSheets/refunds-and-cancellations (your statutory rights aren't affected).

• From Bootstrap Sheets: plain, UK-focused spreadsheets for side hustles and small budgets.