Public Audit Committee
Administration of Scottish income tax 2022/23
Background
The Auditor General for Scotland published the Administration of Scottish income tax 2022/23 on 19 January 2024.
The report says:
"HMRC’s compliance activity typically applies to tax liabilities from two years previous, therefore any compliance risk from the further divergence in tax policy between Scotland and the rest of the UK from 2023/24 is unlikely to be apparent through compliance cases until at least 2025/26. There is therefore a risk that the Scottish Government are not able to make fully informed decisions on the future divergence of Scottish income tax policy".
Read the report on Audit Scotland's website
Information about the Public Audit Committee's consideration of the report can be found below.
Meetings
22 February 2024
The Committee took evidence from:
Stephen Boyle, the Auditor General for Scotland; Mark Taylor, Audit Director, Audit Scotland; and Gareth Davies, Comptroller and Auditor General; and Rebecca Mavin, Senior Analyst, National Audit Office.
Read the agenda and meeting papers, 22 February 2024
Read the Official Report, 22 February 2024
Read the meeting minutes, 22 February 2024
Decision: The Committee agreed to invite the Scottish Government and HM Revenue and Customs to give oral evidence at a future meeting.
25 April 2024
The Committee took evidence from:
Alyson Stafford, Director-General Scottish Exchequer; Lorraine King, Deputy Director for Tax, Strategy, Engagement and Performance, Scottish Government; and
Jonathan Athow, Director General for Customer Strategy and Tax Design; Phil Batchelor, Deputy Director for Income Tax Policy, HM Revenue and Customs;
Followed by:
Stephen Boyle, the Auditor General for Scotland; and Mark Taylor, Audit Director, Audit Scotland.
Read the agenda and meeting papers, 25 April 2024
Read the Official Report, 25 April 2024
Read the meeting minutes, 25 April 2024
Decision: The Committee agreed to defer further consideration until written information is received from the Scottish Government and HM Revenue and Customs.