Scottish Income Tax Board minutes: August 2024

Attendees and apologies

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

Apologies:

• Deputy Director, Compliance Strategy Delivery, HMRC

Items and actions

Board papers update

The board approved the minutes of the 21 May 2024 meeting, and the 2024-25 Q1 
costs to be recharged to the Scottish Government.

Scottish Income Tax Stakeholder Event

The board reviewed the work HMRC has done to assess the feedback from the 2023 
Scottish Income Tax Stakeholder Event. It agreed that the work was sufficient to fully 
address the issues raised.

The board discussed plans for the 2024 event, to be held in November. It agreed 
that HMRC should update attendees on the actions it has taken to address their 
feedback.

Scottish Income Tax Compliance – Longer-term Planning

The board reviewed a proposal to undertake a longer-time evaluation of HMRC’s 
approach to Scottish Income Tax compliance. It approved the work set out in the 
plan and asked to be kept informed of progress.

The board agreed that this work should take place alongside the day-to-day Scottish 
Income Tax Compliance work overseen by the Compliance Working Group.

Scottish Income Tax Outturn 2022-23 and Analytical Work

The board reviewed the 2022-23 outturn, which was published in July. It discussed 
the main findings so far, and options for future analysis.

The board also discussed the process for obtaining ministerial approval to publish 
Scottish Income Tax analysis.

Scottish Income Tax Analysis by the Scottish Government

The Scottish Government presented the findings of its analysis of data from the 
Public Use Tape. The board discussed the findings and agreed that it would be 
interested to review similar pieces of work in the future.

Forward Look 

The board reviewed the 2024 to 2025 Forward Look and agreed the agenda for the 
October 2024 meeting.

AOB and Close 

There was no AOB.

The chair closed the meeting.