Retrieved from <a href="https://www.nao.org.uk/wp-content/uploads/2016/12/The-administration-of-the-Scottish-Rate-of-Income-Tax-2015-16.pdf" target="_blank">https://www.nao.org.uk/wp-content/uploads/2016/12/The-administration-of-the-Scottish-Rate-of-Income-Tax-2015-16.pdf</a> [accessed 22 November 2017] The National Audit Office subsequently reported that 420,000 Scottish taxpayers had potentially been excluded from the initial identification, but received a Scottish tax code...