Scottish Income Tax Board minutes: November 2024

Attendees and apologies

• Deputy Director, Tax Strategy, Engagement, and Performance, Scottish Government (SG) (Chair)

• 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)

• Deputy Director, Compliance Strategy Delivery, HMRC

• 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

Items and actions

Board papers update

The board approved the minutes of the 28 August 2024 meeting, and the 2024-25 
Q2 costs to be recharged to the Scottish Government.

Scottish Income Tax compliance plan 2024-25

The board agreed the Scottish Income Tax Compliance Plan for 2024-25, which sets 
out HMRC’s estimate of the risk of Scottish Income Tax non-compliance in 2022-23 
and plan to address this.
The board was content with HMRC’s assessment that the risk of Scottish Income 
Tax non-compliance remained low in 2022-23. It agreed on the need to continue to
develop the evidence base on SIT non-compliance, as set out in the Compliance 
Plan.

Scottish Income Tax compliance – longer-term work

The board reviewed progress on HMRC’s longer-term work to evaluate its approach 
to SIT compliance. It reviewed early outputs from this work and agreed on the need 
to explore possible changes to HMRC’s compliance systems to identify Scottish 
taxpayers.

Scottish Income Tax analysis

The board reviewed previous analytical work HMRC carried out on behalf of the 
Scottish Government. The board discussed the planned analytical work and the 
prioritisation of this work.

Forward look 

The board reviewed the 2024 to 2025 Forward Look.

AOB and close 

There was no AOB.
The chair closed the meeting