Official Report: search what was said in Parliament
The Official Report is a written record of public meetings of the Parliament and committees.
All Official Reports of meetings in the Debating Chamber of the Scottish Parliament.
All Official Reports of public meetings of committees.
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Public Audit Committee
“Administration of Scottish income tax 2020/21”
Meeting date: 3 February 2022
Colin Beattie
So you are satisfied that HMRC is taking steps to deal with the issue.
Public Audit Committee
“Administration of Scottish income tax 2020/21”
Meeting date: 3 February 2022
Colin Beattie
You think so. Do we know whether the problem will recur?
Public Audit Committee
“Administration of Scottish income tax 2020/21”
Meeting date: 3 February 2022
Colin Beattie
How do you account for that?
Public Audit Committee
“Administration of Scottish income tax 2020/21”
Meeting date: 3 February 2022
Colin Beattie
I could go on, convener, but I am conscious that other members have questions. Perhaps I can come in later, if there is time.
Public Audit Committee
“Administration of Scottish income tax 2020/21”
Meeting date: 3 February 2022
Colin Beattie
I accept the point, but I am trying to highlight issues with regard to uncertainties around the figures that are being produced.
Flicking through your report, which was an excellent bedtime read, I note that in paragraph 2.13 on page 21 you say:
“HMRC confirmed the residency status for 92% of Scottish and Welsh pension scheme members ... and provisionally estimates that 94% have been confirmed following the 2020-21 tax year.”
That percentage does not seem high—in fact, it seems quite low. You would think that pension scheme members would be easy to pick up.
Public Audit Committee
“Administration of Scottish income tax 2020/21”
Meeting date: 3 February 2022
Colin Beattie
It is known that, in Scotland, a higher proportion of people give to charity than is the case in the rest of the UK. On that point, I note that paragraph 2.14 on page 22 says:
“HMRC does not have systems in place to establish the residency of taxpayers donating to charity”.
All those anomalies add up. You might say that each one has a small impact but, when you look at them in aggregate, it starts to become a concern.
Public Audit Committee
“Administration of Scottish income tax 2020/21”
Meeting date: 3 February 2022
Colin Beattie
But in your report you say that the dividend and savings elements are bound up with the income tax figure for the UK, which means that we are taking a proportion of that as part of our loss. That does not seem right.
Public Audit Committee
“Administration of Scottish income tax 2020/21”
Meeting date: 3 February 2022
Colin Beattie
[Inaudible.]—publish the relative quality.
Public Audit Committee
“Administration of Scottish income tax 2020/21”
Meeting date: 3 February 2022
Colin Beattie
With regard to paragraph 12 on page 8 of the report, I find it astonishing that taxpayers do not have to bother with advising a change of address. I realise that this is not within your powers, but how can the system possibly be robust if people can just change address willy-nilly and vanish?.
Public Audit Committee
“Administration of Scottish income tax 2020/21”
Meeting date: 3 February 2022
Colin Beattie
So it is a notional figure. What is its purpose?
