Publication - Agreement
Scottish Income Tax - operation by HMRC: service level agreement
This service level agreement sets down the requirements and performance measures for the operation of Scottish Income Tax by His Majesty's Revenue and Customs (HMRC).
Signatures
Signed on behalf of their relevant organisations:
Lucy O’Carroll, Director, Taxation, Scottish Government 2 June 2026
Cerys McDonald, Director, Individuals Policy, HMRC 2 June 2026
Contact
Email: Lorraine.King@gov.scot