Scottish Income Tax Board minutes: August 2025

Attendees and apologies

•    Deputy Director, Tax Strategy, Engagement, and Performance, Scottish Government (SG)
•    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, SG
•    Economic Advisor, Fiscal Analysis, Office of the Chief Economic Adviser, SG  
•    Deputy Director, Income Tax Policy, HM Revenue and Customs (HMRC) (Chair)
•    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
•    Policy Advisor, Devolved Income Tax, HMRC

Apologies:

•    Head of Inheritance, International, and Devolved Analysis, HMRC

Items and actions

Board Papers Update 

The Board approved the minutes of the 30 April 2025 meeting, and the 2025-26 Q1 costs to be recharged to the Scottish Government. The Board discussed the Q1 Business Intelligence Report, 2025 to 2026 Annual Report, and SIT Analytical Workplan.

Scottish Taxpayer Customer Journey

HMRC presented a customer journey showing the end-to-end experience of Scottish taxpayers interacting with HMRC. 

Scottish Taxpayer Customer Journey – Next Steps

The Board discussed how to improve the customer journey through guidance and comms updates. HMRC will develop a plan with specific timelines.

Compliance Update

The Board approved the 2025-26 Compliance Plan and 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.

Update on Scottish taxpayers with properties outside Scotland

HMRC presented an update on data analysis to identify Scottish taxpayers with properties outside Scotland. The analysis is ongoing, and results will be shared with the Board.

AOB and Close 

There was no AOB.

The chair closed the meeting.