Administration of the Scottish Rate of Income Tax 2015/16

 

Administration of the Scottish Rate of Income Tax 2015/16

The Committee will consider this report from the AGS at a future meeting.

On a related note, the Committee has received copies of the intergovernmental arrangements which provide the governance framework for the implementation and administration of the Scottish Rate of Income Tax (SRIT) from the Scottish Government. These consist of a Memorandum of Understanding (MoU) between the Scottish Government and Her Majesty's Revenue and Customs (HMRC) and the Exchange of Letters agreeing the arrangements between the Scottish Government and the Department of Work and Pensions (DWP). These are included in the correspondence section below.

Correspondence