Scottish Income Tax - operation by HMRC: service level agreement

HMRC annual report into Scottish Income Tax

Reports on HMRC activity relating to: 1. Identification and assurance 2. Compliance 3. Collecting and accounting for Scottish Income Tax 4. Data for Scottish Income Tax rate setting and forecasting 5. Customer Service and Support 6. Recharging of HMRC costs

Annually, in autumn.

Scottish Income Tax Outturn Statistics

Growth between CY(-3) and CY(-2); number of Income Tax payers by type; amount of Income Tax paid by type; number of taxpayers for non-savings non-dividend (NSND) income bands; number of taxpayers for NSND income bands – year on year change; tax band thresholds: Scottish and Rest of UK Income Tax systems for NSND income; tax band rates: Scottish and Rest of UK Income Tax systems for NSND income; background and commentary on statistics.

Annually in July.

Monthly RTI data

Monthly provision of previous month’s liabilities synchronised to publication of monthly UK Income Tax receipts data.

Monthly to Scottish Government

Public Use Tape

Anonymised Income Tax data from CY(-2). Income Tax liabilities by band and by marginal rate, Scottish and non-Scottish Income Tax payers.

Agreed annually in April.

Annual Business Intelligence Report

Metrics detail: customer contact by telephone; complaints handled; web hits.

Annex to annual report.

Compliance Assessment and Plan

HMRC’s approach to enforcement and compliance will be applied across all Income Tax collection, including SIT. Annual report on the outcome of compliance activity once it has been undertaken. HMRC does not publish this for operational reasons. A summary is included in the annual report.

Annually in July.

Scottish extract of Strategic Picture of Risk

A subset of a UK-wide exercise to establish overall risk to liabilities, focussing on compliance with Scottish Income Tax. This extract is provided to Scottish Government. HMRC do not publish this for operational reasons

Eight weeks after publication of the SIT Outturn Statistics.