Paragraph 1.22 of my report sets out my view on the limitations of the current methodology, one of which is the fact that the amount apportioned to Scotland does not reflect the differing proportions of each type of taxpayer between Scotland and the rest of the UK. 157-197 Buckingham Palace Road, Victoria, London SW1W 9SP 020 7798 7000 www.nao.org.uk Cert No. 8835 ISO 14001 HMRC’s estimate of 2020-21 Scottish income tax revenue was £12,035 million, meaning the actual outturn of £11,948 million was £87 million, or 0.7%, lower than it had forecast. The equivalent difference in comparing...