A brief word about the law
The same tax laws apply throughout the UK. The Scottish parliament does have some power to vary income tax, but so far it hasn’t done so. All the main taxes (income tax, NI and VAT) are set by the Westminster parliament, administered by HMRC and apply throughout the UK.
However the laws about prostitution are not the same. Readers in Scotland and N Ireland have their own laws which don’t always exactly correspond to those in England and Wales.
Disclaimer
The UK tax system is mind-numbingly complicated and constantly mutating. This site may be bloody good but it is no substitute for professional advice tailored to your specific circumstances. The authors and publishers will not be held liable for the consequences of any actions you may take, or refrain from taking, following exposure to this web site.
And finally
The people depicted in the pictures are models. So far as I know none of them provide escorting or similar services and I strongly suspect that not one of them is an accountant. Nearly all the pictures are Royalty Free Stock Photos purchased from Fotolia.