Scottish Income Tax Board minutes: January 2025

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 6 November 2024 meeting, and the 2024-25 Q3 costs to be recharged to the Scottish Government. The board discussed the 2025 to 2026 Financial Forecast and analytical work planned for 2025.

Employer Application of ‘S’ codes

The board discussed the initial findings from HMRC’s analysis of Scottish ‘S’ code applications by employers. The board agreed with the planned analysis and suggested additional thematic analyses which may be useful.

Audit Reports and Public Audit Committee

The board discussed the National Audit Office and Audit Scotland reports. The board was content with the assessment of HMRC’s procedures and processes. 

Scottish Taxpayer Customer Journey

The board reviewed progress on developing a Scottish Taxpayer Customer Journey. HMRC have formally commissioned a customer journey and will return to the board with further updates.

Forward Look

The board reflected on 2024 to 2025 and discussed items for the 2025 to 2026 Forward Look. 

AOB and Close 

There was no AOB.

The chair closed the meeting.