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 2022-23
Meeting date: 22 February 2024
Colin Beattie
Auditor General, do you look at performance against the service level agreement and compliance with the clauses that have been agreed?
Public Audit Committee
Administration of Scottish Income Tax 2022-23
Meeting date: 22 February 2024
Colin Beattie
Do we know whether it is being done this year?
Public Audit Committee
Administration of Scottish Income Tax 2022-23
Meeting date: 22 February 2024
Colin Beattie
I am not a legal person. However, if you look at the SLA, you will see that, in clause 23 on page 5, the first bullet point says:
“HMRC will identify the Scottish taxpayer population and collect from it the correct rates of SIT to ensure the Scottish Government receives the correct amount of income tax revenue each year”.
Patently, it does not. Continuing on, there are another five bullet points about, for example, identifying and maintaining
“an accurate and robust record of the SIT taxpayer population”.
You cannot say that HMRC is doing that, or is it?
Public Audit Committee
Administration of Scottish Income Tax 2022-23
Meeting date: 22 February 2024
Colin Beattie
With respect, you have already said that that is an apportionment of the UK. There are no specific figures for Scotland.
Public Audit Committee
Administration of Scottish Income Tax 2022-23
Meeting date: 22 February 2024
Colin Beattie
Where is the agreement on all the uncertainties? Is it an agreement that says that apportionment will be done in this way and estimates will be done in that way?
Public Audit Committee
Administration of Scottish Income Tax 2022-23
Meeting date: 22 February 2024
Colin Beattie
Do you measure performance against the SLA?
Public Audit Committee
Administration of Scottish Income Tax 2022-23
Meeting date: 22 February 2024
Colin Beattie
Continuing on risk, I have a question on cross-border migration. A trend analysis is referred to in paragraph 2.33 of the C and AG’s report. Has that report on cross-border migration trends been published? I see that HMRC expected the analysis to be complete by January 2024. It has perhaps been under a bit of pressure, but do we know where that analysis is?
Public Audit Committee
Administration of Scottish Income Tax 2022-23
Meeting date: 22 February 2024
Colin Beattie
Is there a revised date for it?
Public Audit Committee
Administration of Scottish Income Tax 2022-23
Meeting date: 22 February 2024
Colin Beattie
My next question leads on from that. Mr Davies, will you update the committee on the jointly-funded work by the UK, Scottish and Welsh Governments on cross-border migration trends over a period, which is mentioned in paragraph 2.34 of the report, and the HMRC work on retirement and migration, which is mentioned in paragraph 2.35? Where are we on those pieces of work?
Public Audit Committee
Section 22 Report: “The 2022/23 audit of the Water Industry Commission for Scotland”
Meeting date: 8 February 2024
Colin Beattie
You may think that we have done expenses to death, but I still have one or two questions about that. From what you say, the commission had in place proper policies that should have been adhered to. Is that correct?
