On 14 January 2022, the Auditor General for Scotland published the Administration of Scottish income tax 2020/21.
The report says:
"Given the continuing economic implications of Covid-19 and differences between Scottish and UK tax policies, the Scottish Government and HMRC should keep governance and assurance arrangements under continual review. This includes ongoing consideration of the frequency of third-party data checks and Service Level Agreement performance measures, such as setting compliance target levels for Scottish taxpayers without ‘S’ prefixes."
Read the report on Audit Scotland's website
Information about the Public Audit Committee's consideration of the report can be found below.
The Committee took evidence from:
Stephen Boyle, the Auditor General for Scotland; and Mark Taylor, Audit Director, Audit Scotland; and
Gareth Davies, Comptroller and Auditor General; and Darren Stewart, Audit Director, National Audit Office.
Read the agenda and meeting papers, 3 February 2022
Read the Official Report, 3 February 2022
Read the meeting minutes, 3 February 2022
Decision: The Committee agreed to invite HM Revenue and Customs and the Scottish Government to give oral evidence at a future meeting.
The Committee took evidence from:
Alyson Stafford, Director-General Scottish Exchequer; and Fiona Thom, Head on Income Tax and Reserved Tax, Scottish Government; and
Jonathan Athow, Director General for Customer Strategy and Tax Design; and Jackie McGeehan, Deputy Director for Income Tax Policy, HM Revenue and Customs.
Read the agenda and meeting papers, 12 May 2022
Read the Official Report, 12 May 2022
Read the meeting minutes, 12 May 2022
Decision: The Committee agreed to write to the Scottish Government and HM Revenue and Customs on issues raised during the meeting.
Decision: The Committee agreed at its meeting on 22 September 2022 the contents of its correspondence to the Scottish Government and HM Revenue and Customs.
Decision: At its meeting on 8 December 2022, the Committee noted correspondence received from the Scottish Government and HM Revenue and Customs and agreed to close its scrutiny of the report.