Income tax: Scottish Income Tax Board


The Scottish Income Tax Board is a joint enterprise between the Scottish Government and HMRC to oversee the administration of Scottish Income Tax.

The Scottish Income Tax Board monitors HM Revenue and Custom’s (HMRC) operational delivery of Scottish Income Tax to ensure HMRC meets its obligations to the Scottish Government as set out in the Service Level Agreement for operation of Scottish Income Tax.

It provides a forum through which members can discuss opportunities and issues in relation to the administration of Scottish Income Tax to support continuous improvement.

Terms of reference 



During the implementation of the Scotland Act 2012 and the Scotland Act 2016, governance of Scottish Income Tax was managed through the individual projects (Scottish Rate of Income Tax, Further Scottish Income Tax powers and Scottish Relief at Source) with a monthly Scottish Income Tax Project Board reporting to the quarterly Scottish Programme Board.

The Scottish Income Tax Board replaced that governance to oversee business as usual Scottish Income Tax delivery. It has been in place since January 2019.


The board is responsible for overseeing the operational delivery of Scottish Income Tax, ensuring that HMRC meets its obligations under the Service Level Agreement. The board considers opportunities for continuous improvement in HMRC’s administration of Scottish Income Tax and agrees costs to be recharged to the Scottish Government.


The board meet quarterly to discuss Scottish Income Tax. Meetings are hybrid, alternating between Scottish Government and HMRC locations.


When the Scottish Government hosts the meeting, Lorraine King, Deputy Director, Tax Strategy, Engagement, and Performance in the Scottish Government will chair. When HMRC hosts the meeting, Philip Batchelor, Deputy Director, Income Tax Policy, in HMRC will chair.


The board brings together key stakeholders of the administration of Scottish Income Tax to facilitate cross-cutting discussions. This allows the Scottish Government and HMRC to build an overarching understanding of the business as usual elements of delivery and new issues as they arise. Board attendees are expected to provide papers where appropriate to guide these and discussions.


The secretariat for the board is provided by the HMRC Income Tax Policy team. Papers will be available at least 5 working days in advance of the meeting and minutes will be circulated within 5 working days of the meeting. An action log keeps track of all outstanding and completed actions. Some items for discussion may by exception be agreed via correspondence.

The board is keen to engage with external stakeholders to ensure it takes a comprehensive view of the administration of Scottish Income Tax and its effect on taxpayers. The board has agreed to hold an annual stakeholder event from 2023 onwards to support this aim.

Further governance and escalation routes

The single points of contact meet at least fortnightly and the co-chairs of the board meet as required outside of the board. The signatories of the Service Level Agreement meet bi-annually. The Service Level Agreement is subject to an annual review and one of these meetings sees the signatories confirm any changes.


The Scottish Government and HMRC are committed to ensuring the board is transparent about its activities. Following approval, minutes for the board will be published quarterly by both the Scottish Government and HMRC from the 2023 to 2024 financial year onwards.



Membership of the board is primarily officials in Scottish Government and HMRC, although the board may invite external stakeholders to attend the board where appropriate. The current membership of the board is:

  • Deputy Director, Tax Strategy, Engagement, and Performance (Scottish Government)
  • Deputy Director, Income Tax Policy (HMRC)
  • Head of Tax Strategy and Income Tax (Scottish Government)
  • Head of Income Tax Structure, Strategy, and Devolution (HMRC)
  • Economic Adviser, Fiscal Analysis, Office of the Chief Economic Adviser (Scottish Government)
  • Head of Inheritance, International, and Devolved Analysis (HMRC)
  • Income Tax Team Leader and the Single Point of Contact for Scottish Income Tax (Scottish Government)
  • Senior Policy Advisor, Devolved Income Tax and the Single Point of Contact for Scottish Income Tax (HMRC)

The board is also supported by attendees from other key areas in HMRC and Scottish Government involved in the administration and oversight of Scottish Income Tax. These areas include:

  • Customer Compliance Group (HMRC)
  • Operational Excellence (HMRC)
  • Finance (HMRC)
  • UK and Devolved Governments Team (HMRC)




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