Skip to main content
Loading…

Chamber and committees

Official Report: search what was said in Parliament

The Official Report is a written record of public meetings of the Parliament and committees.  

Filter your results Hide all filters

Dates of parliamentary sessions
  1. Session 1: 12 May 1999 to 31 March 2003
  2. Session 2: 7 May 2003 to 2 April 2007
  3. Session 3: 9 May 2007 to 22 March 2011
  4. Session 4: 11 May 2011 to 23 March 2016
  5. Session 5: 12 May 2016 to 5 May 2021
  6. Current session: 12 May 2021 to 6 June 2025
Select which types of business to include


Select level of detail in results

Displaying 2784 contributions

|

Public Audit Committee

Administration of Scottish Income Tax 2022-23

Meeting date: 25 April 2024

Graham Simpson

What is the figure?

Public Audit Committee

Administration of Scottish Income Tax 2022-23

Meeting date: 25 April 2024

Graham Simpson

So, £100 million is owed.

Public Audit Committee

Administration of Scottish Income Tax 2022-23

Meeting date: 25 April 2024

Graham Simpson

You have done this in your head—so, roughly £100 million is owed.

Public Audit Committee

Administration of Scottish Income Tax 2022-23

Meeting date: 25 April 2024

Graham Simpson

That is quite a bit. It is a big figure. You said that it comes down to, or can come down to, employers not handing the money over.

Public Audit Committee

Administration of Scottish Income Tax 2022-23

Meeting date: 25 April 2024

Graham Simpson

But why can Scottish taxpayers not have that dealt with at source, so that they get the correct relief at source? Why do they have to put that down on a self-assessment form?

Public Audit Committee

Administration of Scottish Income Tax 2022-23

Meeting date: 25 April 2024

Graham Simpson

Therefore, people—if they tell you anything—could lie.

Public Audit Committee

Administration of Scottish Income Tax 2022-23

Meeting date: 25 April 2024

Graham Simpson

In that case, I have a question for Ms Stafford. Could the Scottish Government legislate to make it a legal requirement for you to inform HMRC if you change address?

Public Audit Committee

Administration of Scottish Income Tax 2022-23

Meeting date: 25 April 2024

Graham Simpson

Okay—that would be useful. I put the same question to you, Mr Athow. Could the UK Government legislate on that?

Public Audit Committee

Administration of Scottish Income Tax 2022-23

Meeting date: 25 April 2024

Graham Simpson

Okay. I want to look at a couple of other areas. One is tax debt; the other is pension contributions, which were dealt with in a section in the earlier report that we looked at.

We have explored tax debt before. On 31 March 2023, the UK tax debt was £43.9 billion, according to the National Audit Office report. However, we do not seem to have a breakdown of where that debt falls across Scotland, England and Wales. I suppose that this is a question for you, Ms Stafford: does the Scottish Government intend to build up an accurate picture of what the tax debt is in Scotland?

Public Audit Committee

Administration of Scottish Income Tax 2022-23

Meeting date: 25 April 2024

Graham Simpson

Why is it only an estimate, Mr Athow?