Following the recent Scottish Budget, the effective top rates of income tax in the next tax year will be 54% and 64.5%.

If you have earnings from employment that fall between £43,663 and £50,270 then the tax and NIC will go away with 54.5% of the earnings in that range. Dividend income is not affected because the rates are determined by the UK  higher rate threshold which is higher.

If you have taxable income generally between £100,000 and 124,140 then the tax and NIC will go away with 64.5% of the earnings in that range. This is because of the abatement of your personal allowance by £1 for every £2 of earnings over £100000.

But there may be ways to mitigate these rates. Could be a good time for a chat.