Scottish Income Tax Board minutes: November 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
•    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
•    Head of Inheritance, International, and Devolved Analysis, HMRC 
•    Policy Advisor, Devolved Income Tax

Apologies: N/A
 

Items and actions

Board Papers Update 

The Board approved the minutes of the 05 August 2025 meeting, and the 2025-26 Q2 costs to be recharged to the Scottish Government. The Board discussed the Q2 Business Intelligence Report and SIT Analytical Workplan.

Compliance Update and Scottish Tax Gap

The Board received an update from the Compliance Working Group about recent actions and discussed upcoming activity. The Board agreed with the decision of the Compliance Working Group to proceed with activity suggested by HMRC.

Scottish Taxpayer Customer Journey and Comms Planning

HMRC shared a comms plan covering internal and external channels to raise awareness of Scottish Income Tax. The Board discussed customer insight themes and implications for comms, agreeing to explore adding a message to the Personal Tax Account.

Scottish Third-Party Data Assurance

HMRC provided a comparison between the initial results of the 2025 third-party data assurance exercise and the 2024 results. The Board discussed plans for contacting customers after this year’s assurance exercise is complete. The Board agreed to write to customers at both the address held by HMRC and the third-party address.

Scottish S Codes

HMRC shared an update on a new digital report looking at cases where HMRC issues an S code but the employer does not apply the S code. The new report provides more insight including sector, size, software, and earnings.  

Forward Look

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

AOB and Close 

There was no AOB.

The chair closed the meeting.