Minutes: 12 May 2022

1. Decision on taking business in private:

The Committee agreed to take items 4, 5 and 6 in private.

2. The 2020/21 audit of South Lanarkshire College:

The Committee took evidence on the section 22 report from—

Stephen Boyle, Auditor General for Scotland;

Rebecca Seidel, Senior Manager, Performance Audit and Best Value, Audit Scotland;

Lucy Nutley, Director, Mazars LLP.

3. Administration of Scottish income tax 2020/21:

The Committee took evidence from—

Alyson Stafford, Director-General Scottish Exchequer and Fiona Thom, Head of Income Tax and Reserved Tax, Scottish Government;

Jonathan Athow, Director General for Customer Strategy and Tax Design and Jackie McGeehan, Deputy Director for Income Tax Policy, HM Revenue and Customs.

4. Administration of Scottish income tax 2020/21 (In Private):

The Committee considered the evidence heard at agenda item 3 and took further evidence from—

Stephen Boyle, Auditor General for Scotland;

Richard Robinson, Senior Manager, Performance Audit and Best Value, Audit Scotland.

The Committee agreed to write to the Scottish Government and HM Revenue and Customs on issues raised during the meeting.

5. The 2020/21 audit of South Lanarkshire College (In Private):

The Committee consider the evidence heard at agenda item 2 and took further evidence from—

Stephen Boyle, Auditor General for Scotland;

Rebecca Seidel, Senior Manager, Performance Audit and Best Value, Audit Scotland;

Lucy Nutley, Director, Mazars LLP.

The Committee agreed to consider its next steps in Autumn 2022.

6. Work programme (In Private):

The Committee considered its work programme.