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As I was saying, by getting to know them, I hope we will get to a point where we can advise them and say, “Think about this,” or, “Have you thought about university?”
The necessary ‘proofs’ for a purchase of sex offence include the offer of the sexual activity, the exchange of money or other remuneration by the purchaser and the fact of subsequent sexual activity.
For the future, when folk have questions or points for clarification, if they get them to the clerks at an earlier stage, the clerks can raise them with the Government and get an answer.
HMRC was already treating that area of compliance activity as a high priority, but the pandemic has meant that it has had to direct resource for a lot of that—not just the part that affects the Scottish income tax calculation, but all such activity—to other areas, such as the furlough scheme.