The administration of the Scottish Rate of Income Tax 2014-15
The National Audit Office has today published a report on HM Revenue & Customs’ (HMRC) administration of the Scottish Rate of Income Tax (SRIT).
The SRIT will be introduced from 6 April 2016 and this report considers the progress HMRC has made so far in setting up systems that ensure that income tax levied under the Scottish rate will be assessed and collected properly and whether the amounts reimbursed to HMRC by the Scottish government are accurate and fair.
This report is the first to be presented by the Comptroller & Auditor General to the Scottish Parliament under the Scotland Act 1998, as amended by the Finance Act 2014, which requires the C&AG to prepare a report on the adequacy of any of HMRC’s rules and procedures put in place, whether these rules and procedures are being complied with, the correctness of the sums brought to account by HMRC and the accuracy and fairness of the amounts reimbursed to HMRC.
Notes for Editors
HMRC's estimate of the number of Scottish income taxpayers
High-end forecast of the total costs of implementing the Scottish Rate of Income Tax up to 2018-19
Amount reimbursed to HMRC by the Scottish Government in respect of implementing the Scottish Rate of Income Tax during 2014-15
- The Public Audit Committee of the Scottish Parliament recommended that the Auditor General for Scotland should provide additional assurance on the NAO’s review of HMRC’s preparedness in implementing the SRIT. The Auditor General for Scotland has reported today in response to that recommendation. This can be found at http://www.audit-scotland.gov.uk/uploads/docs/um/srit_151126.pdf
- Press notices and reports are available from the date of publication on the NAO website. Hard copies can be obtained by using the relevant links on our website.
- The National Audit Office scrutinises public spending for Parliament and is independent of government. The Comptroller and Auditor General (C&AG), Sir Amyas Morse KCB, is an Officer of the House of Commons and leads the NAO, which employs some 810 people. The C&AG certifies the accounts of all government departments and many other public sector bodies. He has statutory authority to examine and report to Parliament on whether departments and the bodies they fund have used their resources efficiently, effectively, and with economy. Our studies evaluate the value for money of public spending, nationally and locally. Our recommendations and reports on good practice help government improve public services, and our work led to audited savings of £1.15 billion in 2014.