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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 21 August 2025
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Displaying 2597 contributions

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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

Administration of Scottish Income Tax 2022-23

Meeting date: 22 February 2024

Colin Beattie

Thank you, and good morning.

I am sorry to bang on about stuff that has been partially discussed already, but I have a big concern about the uncertainties of the tax revenue and the way that it is calculated.

In 2021, I took down a list of all the anomalies in the NAO report for 2020-21, in which there were estimates, guesstimates, apportionments and goodness knows what else. I did the same for 2021-22, and it is almost a carbon copy. We have your report for 2022-23 and, although I have not gone to the trouble of taking out line by line, it is pretty much the same again. As you said, Mr Davies, there have only been some marginal improvements. Is HMRC in breach of the service level agreement that it has in place with the Scottish Government?

10:00  

Public Audit Committee

Administration of Scottish Income Tax 2022-23

Meeting date: 22 February 2024

Colin Beattie

Again, if we look at this literally, the SLA says that

“HMRC will identify the Scottish taxpayer population”,

and it also says that it

“will identify and maintain an accurate and robust record of the SIT taxpayer population”.

You cannot say that it is doing that.

Public Audit Committee

Administration of Scottish Income Tax 2022-23

Meeting date: 22 February 2024

Colin Beattie

There does not seem to be a lot of wriggle room here. The SLA says that HMRC is

“to provide the Scottish Government with sufficient relevant and timely information and data for assurance purposes and to budget effectively”.

Can you categorically say that it does?

Public Audit Committee

Administration of Scottish Income Tax 2022-23

Meeting date: 22 February 2024

Colin Beattie

Given that it is an agreement between the Scottish Government and HMRC, would you not have a role from the point of view of looking at what the Scottish Government is getting?