Administration of the Scottish Rate of Income Tax 2015/16

 

Administration of the Scottish Rate of Income Tax 2015/16

The Committee took evidence from the Auditor General for Scotland and the National Audit Office on 23 March 2017. The Committee agreed to take oral evidence from HM Revenue and Customs at a future meeting. You can read the Official Report here: Official Report of 23 March (490KB pdf)

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