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.
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Displaying 2811 contributions
Public Audit Committee
Meeting date: 22 February 2024
Graham Simpson
Do you think that it would be a good idea to change the law so that if, for example, I worked in Dumfries and I moved to Carlisle, I would have to tell HMRC that I had moved to Carlisle, or vice versa?
09:45Public Audit Committee
Meeting date: 22 February 2024
Graham Simpson
Do you think that the level of accuracy of the information in question is greater for people who are on PAYE than it is for those who are not?
Public Audit Committee
Meeting date: 22 February 2024
Graham Simpson
I want to follow up on a couple of things.
Mr Davies has just mentioned the UK tax gap, which I think he previously said was £43.9 billion. We do not yet have a breakdown of where that debt falls in Scotland, England and Wales, but would it be possible to get such a breakdown? Would it be desirable for us to get that?
Public Audit Committee
Meeting date: 22 February 2024
Graham Simpson
I am.
Public Audit Committee
Meeting date: 22 February 2024
Graham Simpson
Okay—so, if we wanted to know what the tax debt in Scotland is, the Scottish Government would have to make a request to HMRC.
Public Audit Committee
Meeting date: 22 February 2024
Graham Simpson
I think that Mark Taylor wants to come in.
Public Audit Committee
Meeting date: 22 February 2024
Graham Simpson
I want to assure Mr Taylor that I was not trying to wriggle out of paying tax. [Laughter.] It was merely an example. I was thinking of somebody else—someone who was not an MSP.
That takes me on to another point. From all the papers that we have here, it is quite clear that HMRC does not know where a lot of people live. Why is that?
Public Audit Committee
Meeting date: 22 February 2024
Graham Simpson
However, in order to be able to apply the right tax rates now that there are different rates of tax, surely it is important for HMRC to know where people live.
Public Audit Committee
Meeting date: 22 February 2024
Graham Simpson
Okay. I will leave it there for now, convener.
Public Audit Committee
Meeting date: 22 February 2024
Graham Simpson
I am sorry to hark on about this, but let us say that I am on PAYE, as a lot of people are. I know that it is not a legal requirement to tell HMRC, but whose responsibility is it to tell HMRC where somebody lives? Is it the employer’s or the employee’s?