Most 14 years old here are going into 3rd year, not 4th.
She’d be 14 in 4th year, 15 in 5th year and 16 in 6th year. She would need to take a Gap year after 6th year as most universities won’t take her at aged 17 and one month.
Even if they would, its not a good idea.
She would be 6 months younger than the very youngest children in her year , that is those born in January and February. Some 50% of these child don’t start school until 5.5 as their parents choose to defer their entry. Some kids in her year would be 18 months older than her.
So it might well be a good choice to have her start into 3rd year here. She might have an easy year academically but that’s no bad thing. At most schools she will be doing 8 -9 subjects for National 5, if she’s academic .
There’s more of an emphasis on a broad education here, so she will probably have to do
English, maths, at least one science and social subject, arts, computing, modern language . Plus PE, RE and PSE .
So she may have to do a subject that she wasn’t doing for the last year in England .
Also you have some subjects in England that may not be available at her school eg economics
The exact combination depends on the school and the timetable for her year, but that would be typical .