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Chamber and committees

Official Report: search what was said in Parliament

The Official Report is a written record of public meetings of the Parliament and committees.  

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Dates of parliamentary sessions
  1. Session 1: 12 May 1999 to 31 March 2003
  2. Session 2: 7 May 2003 to 2 April 2007
  3. Session 3: 9 May 2007 to 22 March 2011
  4. Session 4: 11 May 2011 to 23 March 2016
  5. Session 5: 12 May 2016 to 5 May 2021
  6. Current session: 12 May 2021 to 14 August 2025
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Displaying 2597 contributions

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Public Audit Committee

“Administration of Scottish income tax 2020/21â€

Meeting date: 12 May 2022

Colin Beattie

I remain of the opinion that the aggregate totals for all the estimates, workarounds and so on must be significant, which is a concern.

I will move on to the specific issue of missing Scottish postcodes, which you have touched on. My concern is that the number had increased from 13,708 to 23,351 when the NAO last reported. That is a 70 per cent increase, although the point has been made that the figure represents something like 1 per cent of the population. However, the concern is that those missing taxpayers can equate to a fairly large sum of money in tax, especially if they turn out to be individuals with a high net worth.

I have three questions. What is behind the increase in the number of missing Scottish postcodes? What is the impact on revenues likely to be? What is HMRC doing to fix the issue?

Public Audit Committee

“Administration of Scottish income tax 2020/21â€

Meeting date: 12 May 2022

Colin Beattie

You did not indicate the scale of any impact on revenue.

Public Audit Committee

“Administration of Scottish income tax 2020/21â€

Meeting date: 12 May 2022

Colin Beattie

Westminster’s Public Accounts Committee has reported on HMRC’s management of tax debt, particularly in relation to the Covid period. The committee came up with a number of conclusions that it set out in six bullet points, some of which are quite strongly worded. It says:

“We are not satisfied that HMRC has a clear plan to tackle the mountain of tax debt which has built up during the pandemic ... HMRC is not being ambitious enough in bringing down debt levels and securing the resources this will require ... Rogue companies are exploiting the pandemic to profit at the expense of taxpayers.â€

Scotland will not be exempt from that last issue, I am sure. The report continues:

“HMRC is far behind where it needs to be in making good use of data to manage debt effectively ... HMRC is not using all relevant data sources to understand how the pandemic is affecting taxpayer’s ability to repay.â€

Finally, it says:

“We are concerned that HMRC is not doing enough to identify vulnerable people who need extra support with their debts.â€

Has HMRC accepted those conclusions?

Public Audit Committee

“Administration of Scottish income tax 2020/21â€

Meeting date: 12 May 2022

Colin Beattie

I am sorry—what does that mean?

Public Audit Committee

“Administration of Scottish income tax 2020/21â€

Meeting date: 12 May 2022

Colin Beattie

Therefore, HMRC has not accepted the findings of the committee report.

Public Audit Committee

Section 22 Report: “The 2020/21 audit of South Lanarkshire Collegeâ€

Meeting date: 12 May 2022

Colin Beattie

However, we are entitled to look at the outcomes of those strained relationships and the impact on the board and the functioning of the college.

Public Audit Committee

Section 22 Report: “The 2020/21 audit of South Lanarkshire Collegeâ€

Meeting date: 12 May 2022

Colin Beattie

To go back to the investigations, I was going to press you on the timescales for completion but, from what you say, it seems that you do not really have a grasp of that at this time.

Public Audit Committee

Section 22 Report: “The 2020/21 audit of South Lanarkshire Collegeâ€

Meeting date: 12 May 2022

Colin Beattie

The two internal investigations are being handled by the same law firm—it is the same investigation, really.

Public Audit Committee

“Administration of Scottish income tax 2020/21â€

Meeting date: 12 May 2022

Colin Beattie

You have a huge task because, before the pandemic, you managed about 3.8 million taxpayers in debt and, as of September 2021, that number was 6.2 million. That is a huge hill to climb.

Public Audit Committee

“Administration of Scottish income tax 2020/21â€

Meeting date: 12 May 2022

Colin Beattie

I think that this committee would be interested if there are specific figures about taxpayers in debt in Scotland.