Scottish Income Tax Board minutes: April 2025

Attendees and apologies

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

Apologies

•    Deputy Director, Income Tax Policy, HM Revenue and Customs (HMRC)

Items and actions

Board Papers Update 

The board approved the minutes of the 29 January 2025 meeting, and the 2024-25 Q4 costs to be recharged to the Scottish Government. The board discussed the 2025 to 2026 Financial Forecast, Q4 Business Intelligence Report, and analytical work planned for 2025.

Outturn Methodology

The board discussed the methodology for calculating the 2023-24 outturn and approved continuing with two changes to adjust for COVID-19 and a new adjustment to reflect changes to Self Assessment filing thresholds. 

Outturn Evaluation Options

The board discussed opportunities to use the 2023-24 and 2024-25 outturn figures to evaluate the impact of policy changes.

Public Audit Committee and External Scrutiny Review

The board reflected on the recent Public Audit Committee session and considered upcoming external scrutiny events and publications.

Compliance Update

The board received an update from the Compliance Working Group about recent actions and upcoming activity. 

Forward Look

The board reviewed a Forward Look for the next meeting and agreed areas of interest.

AOB and Close 

There was no AOB.