Administration of the Scottish Rate of Income Tax 2015/16
For the administration of the Scottish rate of income tax 2016-17, please click here.
Oral evidence session - 23 March 2017
The Committee took evidence from the Auditor General for Scotland and the National Audit Office. The Committee agreed to take oral evidence from HM Revenue and Customs at a future meeting. Please read the Official Report of 23 March 2017
Oral evidence session - 15 June 2017
The Committee took evidence from HMRC. The Committee agreed to write to HMRC to follow up on issues raised in evidence and to close its consideration of this report. Please read the Official Report of 15 June 2017
Meeting correspondence and follow-up
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).