The Official Report is a written record of public meetings of the Parliament and committees.
All Official Reports of meetings in the Debating Chamber of the Scottish Parliament.
All Official Reports of public meetings of committees.
Displaying 3032 contributions
Economy and Fair Work Committee
Meeting date: 28 February 2024
Colin Beattie
Thank you.
Public Audit Committee
Meeting date: 22 February 2024
Colin Beattie
As I said, I am not a lawyer, but, as I go down the list, the clauses seem to be very simple and straightforward and, from your report, it is quite clear that the HMRC is not complying with the SLA. It is okay to say that, in a couple of years’ time, we will have a real figure, but that does not say that it is timely or relevant information or that it is received by the Scottish Government in such a way and such a speed to enable it to discharge its duties in respect of rate setting, forecasting for SIT and all those other things. It is a fairly solid SLA, but it is not being complied with.
Public Audit Committee
Meeting date: 22 February 2024
Colin Beattie
Auditor General, do you look at performance against the service level agreement and compliance with the clauses that have been agreed?
Public Audit Committee
Meeting date: 22 February 2024
Colin Beattie
Do we know whether it is being done this year?
Public Audit Committee
Meeting date: 22 February 2024
Colin Beattie
I am not a legal person. However, if you look at the SLA, you will see that, in clause 23 on page 5, the first bullet point says:
“HMRC will identify the Scottish taxpayer population and collect from it the correct rates of SIT to ensure the Scottish Government receives the correct amount of income tax revenue each year”.
Patently, it does not. Continuing on, there are another five bullet points about, for example, identifying and maintaining
“an accurate and robust record of the SIT taxpayer population”.
You cannot say that HMRC is doing that, or is it?
Public Audit Committee
Meeting date: 22 February 2024
Colin Beattie
With respect, you have already said that that is an apportionment of the UK. There are no specific figures for Scotland.
Public Audit Committee
Meeting date: 22 February 2024
Colin Beattie
Where is the agreement on all the uncertainties? Is it an agreement that says that apportionment will be done in this way and estimates will be done in that way?
Public Audit Committee
Meeting date: 22 February 2024
Colin Beattie
Do you measure performance against the SLA?
Public Audit Committee
Meeting date: 22 February 2024
Colin Beattie
Continuing on risk, I have a question on cross-border migration. A trend analysis is referred to in paragraph 2.33 of the C and AG’s report. Has that report on cross-border migration trends been published? I see that HMRC expected the analysis to be complete by January 2024. It has perhaps been under a bit of pressure, but do we know where that analysis is?
Public Audit Committee
Meeting date: 22 February 2024
Colin Beattie
Is there a revised date for it?