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The administration of Scottish income tax 2018-19

Under the Scotland Act 1998 the NAO produces an annual report for the Scottish Parliament on HM Revenue and Customs’ (HMRC)’s administration of Scottish income tax. As part of the report this year we will be reporting on the calculation of the final revenue attributable to Scotland for 2017-18 under the Scottish income tax powers and HMRC’s estimate of the revenue attributable to Scotland for 2018-19. The report will also evaluate HMRC’s controls over the administration of Scottish taxes, including their approach to compliance risk. We will also be reporting on the costs incurred by HMRC during 2018-19 that have been charged to the Scottish Government under their Service Level Agreement.