Corporate report

Scottish Income Tax HMRC annual report 2023

Published 5 October 2023

Applies to Scotland

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Purpose

The Scotland Act 2016 provides the Scottish Parliament with Scottish Income Tax (SIT) powers. It enables the Scottish Parliament to set the Income Tax rates and thresholds that apply to the non-savings and non-dividend income of Scottish taxpayers. The Income Tax Personal Allowance remains reserved to the UK Parliament.

The tables below show how the power to set SIT was exercised in 2022 to 2023. The 2022 to 2023 rest of UK rates are included as a comparison.

Scottish Income Tax and rest of UK Rates in 2022 to 2023

Scottish rates and bands 2022 to 2023

Band Rate Taxable income
Starter rate 19% £12,571 - £14,732
Basic rate 20% £14,733 - £25,688
Intermediate rate 21% £25,689 - £43,662
Higher rate 41% £43,663 - £150,000
Top rate 46% £150,001+

Rest of UK rates and bands 2022 to 2023

Band Rate Taxable income
Basic rate 20% £12,571 - £50,270
Higher rate 40% £50,271 - 150,000
Additional rate 45% £150,001+

HMRC administers SIT through existing Pay As You Earn (PAYE) and Self Assessment processes, including for Income Tax compliance and communications. This ensures the correct amount of tax is collected. In the vast majority of cases Scottish taxpayers will notice no difference in how HMRC interacts with them.

One of the key requirements of HMRC’s administration of SIT is for HMRC to report annually on its delivery of the agreed services. This report sets out information about HMRC’s administration in 2022 to 2023, covering:

  • identification and assurance of Scottish taxpayers
  • compliance activity
  • the collection of and accounting for SIT revenues
  • customer service and support
  • data for SIT rate setting and forecasting
  • governance and oversight of SIT
  • the costs of delivering SIT and the recharging of these costs to the Scottish Government

Section 1: Identification and assurance

Who is a Scottish taxpayer?

For most people, whether or not they are a Scottish taxpayer in a given tax year is straightforward. Individuals who live in Scotland, and have their sole or main place of residence there, are Scottish taxpayers. Those whose sole or main place of residence is elsewhere in the UK are not Scottish taxpayers.

If a person has more than one place of residence, their main place or places of residence determines where they pay Income Tax. If a person has 2 or more ‘main places of residence’ in different parts of the UK, they will be a Scottish taxpayer if their main place of residence was in Scotland for more of the year than any other part of the UK.

Members of the UK Parliament representing Scottish constituencies and Members of the Scottish Parliament are also Scottish taxpayers, regardless of their residence. As they are not subject to the normal residency rules, we operate a separate process to ensure they have the correct residency status applied on our system.

Identification and assurance work

The National Audit Office (NAO) reports that identifying Scottish taxpayers is the key challenge of HMRC’s administration of SIT in 2021 to 2022. There is no definitive data set of Scottish residents against which to judge success, but we are confident in our identification of Scottish taxpayers as detailed below.

The population is not static, and figures from the Office of National Statistics (ONS) suggest that an estimated 75,000 people (not all of whom will be taxpayers) move their address across the border each year. About 40,000 of these are from the rest of the UK to Scotland and 35,000 in the other direction. Identifying Scottish taxpayers is an on-going process, and we work closely with the Scottish Government to ensure this remains robust.

Third party data clash

HMRC engages an external supplier to carry out a third party data clash exercise. This compares or ‘clashes’ data held by HMRC with that from the third party to assess the accuracy of HMRC’s address data with respect to the identification of Scottish taxpayers. Under our current arrangements with the Scottish Government we conduct a data clash every 2 years.

There are 2 stages to the third party data clash:

  1. The external supplier carries out the initial scan by comparing HMRC’s address data for individuals across the UK with data held by third parties. For example, the electoral roll and credit reference agencies.

  2. Following the initial scan carried out by the external supplier, HMRC carries out an analysis of the results to assess the accuracy of HMRC’s identification of Scottish taxpayers. HMRC compares records unmatched in the initial scan against the latest PAYE and Self Assessment records.

The third party data clash scan was last conducted in 2021. Following the analysis of the results we estimated that the correct Scottish taxpayer status was applied in 98% to 99% of cases. The remaining 1% to 2% were not necessarily wrong, but they were uncorroborated.

Many of the uncorroborated cases were likely to be in respect of individuals without a source of PAYE income, which is why these were not identified in HMRC’s data. These individuals would therefore be outside the scope of Scottish Income Tax.

These results are consistent with analysis of previous data clash exercises, and suggest that the accuracy of HMRC’s address data remains high. We will continue to assess this, and a data clash will take place in the 2023 to 2024 tax year.

Data updates

Postcodes, and the properties within them, occasionally change to reflect new build properties and subdivision of existing properties. HMRC receives quarterly postcode updates from the ONS and updates its processes for flagging Scottish residency to ensure ongoing accuracy of HMRC’s record of postcodes and their residency statuses.

Postcode scans

HMRC conducts scans to identify any data quality issues and make corrections. There will always be the need to assure the quality of the data we receive, and this is not an issue specific to SIT. Our address data comes from a variety of sources, including individuals, employers and other government departments. There are no issues with the vast majority of the address data recorded on our systems, however a small minority requires correcting.

HMRC relies on data from external sources to complete our records. We have a program of work in place to ensure that any data issues for Scottish taxpayer records are identified and corrected, preventing any loss of revenue to the Scottish Government.

The scan to assure the quality of our address data operates in 2 parts:

  1. Identification of taxpayer records with a Scottish postcode prefix but where the postcode is not recorded on HMRC’s list of live and deleted Scottish postcodes.

  2. Identification of taxpayer records with a blank postcode but which has a key word in the body of the address that indicates it is a Scottish postcode, for example, Aberdeen.

Results of the scan in 2022 to 2023

Type of error Employment and pension Change from 2021-22
Invalid postcode 810 -62.6%
Blank postcode 757 -12.5%

The reduction in the number of invalid and blank postcodes suggests there have been improvements in the data HMRC received from employers and pension providers. This led to fewer manual corrections of customer records.

HMRC corrected all address records with invalid and blank postcodes where an individual had an employment or pension income. This ensures that the Scottish Government does not lose any tax as a result of data quality issues.

Communications

Communication is crucial to our efforts to accurately identify Scottish taxpayers. HMRC has continued to use the extensive existing communication channels to reinforce key messages on SIT to employers and individuals. Communications to individuals have been through channels including online social media, the Personal Tax Account, and the Annual Tax Summaries. These communications have focused on the need for customers to update their address details with HMRC when they move.

HMRC’s communications with employers have been through channels including the Employer Bulletin, Agent Update, Customer Compliance Managers’ engagement with large businesses and public bodies, forums for employers, payroll managers and agents, GOV.UK, and online social media. These communications have focused on reminding employers of the importance of them correctly applying the ‘S’ codes issued to them by HMRC.

Employers’ application of Scottish tax codes

When HMRC identifies an individual in PAYE as a Scottish taxpayer, a tax code is issued to their employer for them to operate. All tax codes for Scottish taxpayers have an ‘S’ prefix. The vast majority of employers operate the codes issued to them. However, a small minority make errors and operate codes, without the ‘S’ prefix. This means that the rest of UK rates of tax are applied instead of the Scottish rates.

Individuals affected by these errors are still identified as Scottish taxpayers by HMRC. There is therefore no loss of revenue to the Scottish Government, as we use our identification to calculate the SIT outturn. Although some individuals may pay the wrong amount of tax in-year, HMRC’s end of year reconciliation process ensures that any over or under-payments are corrected. It is therefore important that codes are correctly applied in year to minimise the under- or overpayments that taxpayers would face at that end of year reconciliation. HMRC supports employers to correctly apply the Scottish codes issued to them. We carry out regular scans to monitor the proportion of employments that are missing the ‘S’ prefix.

Employments missing the ‘S’ prefix

Month % of employments missing the ‘S’ prefix in 2022-23 % of employments missing the ‘S’ prefix in 2021-22 % of employments missing the ‘S’ prefix in 2020-21 % of employments missing the ‘S’ prefix in 2019-20
April 1.06% 1.18% 0.99% N/A
July 1.43% 0.82% N/A 0.41%
October 1.33% 0.93% 1.22% 1.27%
January 1.26% 1.11% 1.27% 0.22%

The issue of employers not applying the codes issued to them by HMRC is much broader than SIT, and may reflect wider challenges employers are facing in operating PAYE. In many cases, an employer failing to apply ‘S’ codes arises from a software error or missing update.

Our approach to tackling missing ‘S’ prefixes therefore focuses on reminding, educating, and supporting employers to correctly apply the codes issued to them. Where this is not happening, we reissue codes to employers to notify them of the error and, where possible in cases where employers are continually getting this wrong, we contact the employer to understand why and help them to get it right.

This approach has successfully reduced the error rate for employments missing the ‘S’ prefix from around 4% in 2019 to 2020 to around 1% in 2022 to 2023. We will continue to work with the Scottish Government and employers to maintain the error rate at a low level.

Section 2: Compliance

Compliance checks into tax affairs of Scottish taxpayers

HMRC applies risk-based compliance activity to the collection of SIT in the same way as is applied to the collection of Income Tax from taxpayers in the rest of the UK. The Scottish Government is not recharged for this activity.

HMRC currently assesses the risk of a non-compliant behavioural response from customers as a result of the differences between income tax rates and thresholds in Scotland and the rest of the UK to be low.

The changes to SIT in 2022 to 2023 were limited to increases to the tax thresholds. There is a divergence at the UK and Scottish higher rate threshold. The threshold in Scotland remained at £43,662, and at £50,270 in the rest of the UK.

This differential in tax paid between customers paying higher rate tax and above in Scotland and the rest of the UK was reduced slightly due to the increase in the Scottish Starter Rate threshold. In effect, the difference is too small to make a difference to the assessed risk from SIT.

At higher incomes, the differential between the top rate in Scotland and the additional rate in the rest of the UK is growing over time. While the 2 percentage point difference for the 2023 to 2024 tax year remains relatively modest, it is an area that will need monitoring, especially if the differential widens further.

Address assurance

For all individuals, whether in Self Assessment or PAYE, HMRC monitors cross-border migration trends through comparison of the customer base, analysis of tax returns and changes to tax accounts. This identifies possible evidence of customer behavioural response and validates the accuracy of reported moves and the completeness of HMRC’s address data.

HMRC will also continue communications that reinforce the need for customers to update address details with HMRC when they move.

Wealthy individuals

HMRC continues to use its existing Customer Compliance Manager model and other interactions with wealthy customers to raise awareness, educate customers about their SIT obligations and assess compliance risk related to misrepresentation of Scottish taxpayer status or understatement of income liable to SIT. A specific SIT lead within HMRC’s Wealthy Taxpayer Unit oversees activity in relation to these customers.

Timing

In addition to the Real Time Information Reviews carried out in-year, the end of year PAYE reconciliation programme checks the tax deducted against the tax due for all customers. Any underpayments are collected from the customer, usually through an adjustment to the subsequent year’s PAYE code, and any overpayments are refunded.

Self-employed customers are on an annual return cycle and Self Assessment returns for 2021 to 2022 tax year were not required to be submitted until January 2023. Compliance checks on 2021 to 2022 returns would therefore generally commence in 2023, although enquiries may be opened earlier for returns submitted before the deadline.

The majority of enquiries into 2021 to 2022 returns do not, however, begin immediately after the submission of returns as assessments of risk must take place first.

Section 3: SIT revenues, rate setting and forecasting

HMRC collects SIT through the PAYE and Self Assessment systems. It pays SIT revenues into the UK Consolidated Fund and these revenues are subsequently transferred to the Scottish Government and the Scottish Government’s resource block grant is reduced accordingly, reflecting its revenue-raising powers.

In July 2023 HMRC also released a statistical publication, SIT Outturn Statistics, which included the information shown in the HMRC accounts and further breakdowns of SIT and equivalent information for taxpayers in the rest of the UK. The outturn is calculated following the submission deadline for Self Assessment returns, meaning there is a delay between the end of the tax year and the publication of the outturn for that year. The 2022 to 2023 outturn will not be published until 2024.

From tax year 2019 to 2020, a proportion of Income Tax paid by taxpayers living in Wales has been transferred to the Welsh Government through the introduction of the Welsh Rates of Income Tax (WRIT). WRIT is controlled by the Welsh Government. HMRC publishes separate statistics on Welsh Income Tax. This means it is no longer appropriate to include Welsh non-savings/non-dividend (NSND) Income Tax when comparing Scottish NSND Income Tax growth to rest of UK (rUK) NSND Income Tax growth.

SIT outturn 2021 to 2022

For 2021 to 2022, the amount of Income Tax attributable to the Scottish Government budget is £13.724 billion. The table below shows the revenue from Income Tax on NSND income for SIT and rUK taxpayers in 2021 to 2022. The table also shows the components of the figures. The rUK figure does not include any tax on NSND income from Scottish taxpayers, as it is all SIT.

2021 to 2022 Total Income Tax Revenue from NSND Income of Scottish and non-Scottish Taxpayers (based on Scottish powers from Scotland Act 2016)

rUK NSND (£bn) Scottish NSND (£bn) Scottish Share of Total UK NSND
Self Assessment established liability 111.094 6.047 5.1%
PAYE established liability 76.699 7.695 8.8%
Estimated further liability: late tax returns and compliance yield 6.042 0.372 5.7%
Less: adjustment for uncollectable amounts (1.496) (0.094) 5.8%
Relief at Source (2.109) (0.176) 7.4%
Gift Aid (1.351) (0.119) 7.8%
Final revenue for the tax year 2021 to 2022 188.878 13.724 6.6%

The time lag in confirming the actual SIT outturn amount for 2021 to 2022 is due to the PAYE and Self Assessment processes.

To administer PAYE for taxpayers, HMRC undertakes an end of year reconciliation to assess whether individuals have paid too much or too little tax in any given tax year. Similarly, taxpayers are not required to submit online Self Assessment returns to HMRC until 10 months after the end of the tax year to which they relate.

HMRC has worked closely with the Scottish Government to develop an agreed work plan. This details the analysis and data that HMRC will provide to the Scottish Government to support them in their analytical work.

Officials meet regularly to ensure new priorities are discussed and factored in against existing commitments. As part of this, both parties have agreed what new information would be useful to help provide more understanding of the SIT outturn.

HMRC has also produced and shared other information to support the Scottish Fiscal Commission’s forecasting and the calculation for the block grant adjustment.

Data for SIT rate setting and forecasting

HMRC provides the Scottish Government with relevant data for SIT, alongside the Scottish Fiscal Commission. At a UK level, these tasks are fulfilled using the Survey of Personal Incomes (SPI).

The SPI is compiled to provide a quantified evidence base from which to cost proposed changes to tax rates, personal allowances and other tax reliefs for UK Treasury Ministers. It is used to inform policy decisions within HMRC and HM Treasury, as well as for tax modelling and forecasting purposes.

The SPI is based on information held by HMRC on individuals who could be liable to UK tax. It is carried out annually by HMRC and covers income assessable to tax for each tax year. Not all individuals are taxpayers because the operation of personal reliefs and allowances may remove them from liability. Where income exceeds the threshold for operation of PAYE, the survey provides the most comprehensive and accurate official source of data on personal incomes.

HMRC continues to work closely with the Scottish Government and Scottish Fiscal Commission to ensure the information provided meets their requirements and supports forecasting and rate setting for Scotland. This SPI data set will subsequently be published to enable researchers and academics to use it for statistical purposes.

In addition to this, HMRC delivered a variety of analytical outputs on SIT for devolved stakeholders in 2022 to 2023, including:

Section 4: Customer service and support

HMRC applies the same level of customer service, support and transparency to Scottish taxpayers as is applied to Income Taxpayers in the rest of the UK.

HMRC administers SIT as part of the UK Income Tax system. In the vast majority of circumstances Scottish taxpayers will notice no difference in the manner in which HMRC interacts with them. This approach also ensures that the correct amount of tax is collected.

SIT is collected through existing PAYE and Self Assessment processes, which have been adapted to reflect SIT rates and thresholds. Scottish taxpayers can use HMRC’s usual guidance and customer contact channels for advice and information.

In the majority of areas customer service provided to Scottish taxpayers will therefore be included and reported within HMRC’s UK-wide customer service reporting.

The customer service and support for Scottish taxpayers, agents and employers that HMRC has incorporated into its existing processes includes the following:

  • providing all Scottish taxpayers and their employers with Scottish tax codes (reflecting the changed higher rate threshold decided on by the Scottish Parliament) prior to the start of the tax year
  • annual tax summaries issued to all Scottish taxpayers
  • updating online calculators prior to the start of the tax year with the SIT rates/thresholds set by the Scottish Parliament to ensure they remain accurate for Scottish taxpayers
  • guidance for payroll software providers on how to correctly incorporate Scottish rates/thresholds into their PAYE products for employers
  • guidance on how Scottish taxpayer status is decided and what to do if Scottish taxpayers feel HMRC has wrongly identified their status
  • encouraging customers to update their personal details, focusing on the use of Personal Tax Account
  • issuing paper tax tables to digitally exempt employers prior to the start of the tax year reflecting Scottish rates and thresholds

While most interactions Scottish customers have with HMRC are via existing processes, and the customer service therefore reported within UK figures, some aspects of customer service are specific to SIT. For example, guidance on Scottish taxpayer status and the ability to discuss with HMRC if there are disagreements over the Scottish residency status given.

It is important that HMRC can demonstrate that its customer service in these areas matches what it provides across the UK as a whole. The Service Level Agreement (SLA) between HMRC and the Scottish Government therefore commits HMRC to collect and report on key, SIT specific, customer contact metrics. The key metrics for 2022 to 2023 are outlined in Annex A to this report.

Section 5: Governance and oversight

Governance arrangements

The governance arrangements in place for HMRC’s administration of SIT ensure that we are fulfilling our obligations and meeting the needs of the Scottish Government. HMRC’s administration of SIT is governed jointly by HMRC and the Scottish Government, and we work closely with them to ensure that there is sufficient oversight of our administration of SIT.

Service Level Agreement (SLA)

Our SLA with the Scottish Government sets out HMRC’s obligations for administering SIT, and the performance measures for monitoring this. It ensures a consistent quality of service to Scottish taxpayers and allows HMRC and the Scottish Government to meet their respective responsibilities.

The SLA is reviewed annually by HMRC and the Scottish Government. For the 2022 to 2023 tax year, a commitment was included for HMRC to provide the Scottish Government with information required for SIT policy development.

The signatories to the SLA in HMRC and the Scottish Government meet twice a year to review HMRC’s progress in administering SIT.

SIT Board

The SIT Board meets quarterly to review HMRC’s administration of SIT. It is comprised of representatives from both HMRC and the Scottish Government, drawing its membership from areas across HMRC which have a key role to play in our administration of SIT. Chairing responsibilities are shared between HMRC and the Scottish Government.

In 2022 to 2023, the SIT Board discussed a range of matters related to HMRC’s administration of SIT. This included approving the methodology for calculating the 2021 to 2022 Scottish outturn, approving the costs to be recharged to the Scottish Government, agreeing the proposed changes to the SLA, and reviewing the Compliance Plan for 2022 to 2023.

The SIT Board operates hybrid meetings, alternating between London and Edinburgh during 2022 to 2023.

Looking ahead, the SIT Board meeting minutes and terms of reference, will be published from the 2023 to 2024 tax year onwards. These are currently available on both the GOV.UK and SCOT.GOV websites.

Devolved Analytical Working Group

The Devolved Analytical Working Group is comprised of representatives from HMRC, the Scottish Government, the Welsh Government, the Office for Budget Responsibility, and the Scottish Fiscal Commission.

The working group meets regularly, and discusses, among other things, the methodology HMRC uses to calculate the SIT outturn, and other analytical work carried out by HMRC for the Scottish and Welsh Governments.

Financial arrangements

Under the Fiscal Framework Agreement between the UK and Scottish Government, the Scottish Government reimburses HMRC for net additional costs wholly and necessarily incurred as a result of the implementation and administration of SIT.

HMRC has a robust process in place to ensure that we accurately identify the costs of administering SIT. We ensure we provide the Scottish Government with sufficient evidence to allow the Scottish Government to assure itself of the accuracy of the costs to be recharged.

As part of this process, we have a Rechargeable Costs Framework to set out our approach to and obligations for recharging costs to the Scottish Government. This is annexed to the SLA and is reviewed annually.

We provide the Scottish Government with a report each month to ensure they have a timely view of the costs to be recharged, which happens on a quarterly basis. An invoice is only raised once the SIT Board is satisfied that the costs are accurate.

Costs HMRC recharged to the Scottish Government for SIT administration in 2022 to 2023

Quarter 1 (£m) Quarter 2 (£m) Quarter 3 (£m) Quarter 4 (£m) Full year (£m)
Implementation and operating costs 0.09 0.10 0.12 0.28 0.59

HMRC recharges both the costs of implementing and the costs of operating SIT. Implementation costs were the initial costs of setting up HMRC’s administration of SIT, whilst operating costs are the day-to-day costs of this administration.

The charts below show the historic costs of implementing and operating SIT that have been recharged to the Scottish Government, and how implementation costs have, over time, reduced. If the Scottish Government were to make further changes to SIT, there would likely be further implementation costs.

Costs of implementing and operating SIT recharged to the Scottish Government in previous years

2014-15 (£m) 2015-16 (£m) 2016-17 (£m) 2017-18 (£m) 2018-19 (£m) 2019-20 (£m) 2020-21 (£m) 2021-22 (£m) 2022-23 (£m)
Implementation costs 1.97 8.13 6.08 4.48 2.04 0.56 n/a n/a n/a
Operating costs N/A N/A 0.17 0.35 0.78 0.89 0.72 0.60 0.59
Total cost of SIT invoiced in financial year 1.74 8.36 6.25 4.83 2.82 1.45 0.72 0.60 0.59

Notes:

  1. Costs were first incurred for 2012 to 2013, however this table focuses on more recent costs.

  2. For ‘total cost of SIT invoiced in financial year’, figures shown may not be an exact sum of implementation and operating costs due to invoicing schedules.

External scrutiny

In addition to the internal governance structure agreed by HMRC and the Scottish Government, HMRC’s administration of SIT is also overseen by several external bodies.

The National Audit Office

The NAO audits HMRC’s administration of SIT annually. In January 2023, the NAO published its report into HMRC’s performance in 2021 to 2022. The report found that ‘HMRC has adequate rules and procedures in place to ensure the proper assessment and collection of SIT and those rules are being complied with.’

The NAO did not make any recommendations for improvement, and their positive assessment of HMRC’s administration of SIT provides us with assurance that we are fulfilling our obligations and maintaining a high level of service to both the Scottish Government and Scottish taxpayers.

The NAO’s report into HMRC’s administration of SIT in 2022 to 2023 is expected to be published in January 2024.

Audit Scotland

Audit Scotland also report on HMRC’s administration of SIT, and their report into HMRC’s performance in 2021 to 2022 was published in January 2023. Their findings reflected those of the NAO, and they commented that ‘The National Audit Office’s approach to providing assurance over SIT is reasonable and covers the key audit risks.’

Scottish Parliament

HMRC administers SIT on behalf of the Scottish Government, and as such is also accountable to the Scottish Parliament for our performance in doing so. As part of the implementation of SIT, HMRC appointed an Additional Accounting Officer (AAO), who is available to give evidence to committees of the Scottish Parliament. The current AAO is Jonathan Athow, Director General for Customer Strategy and Tax Design. assurance over SIT is reasonable and covers the key audit risks.’

Scottish Public Audit Committee

Following the publication of the NAO’s audit report, the Scottish Public Audit Committee, invited HMRC to attend an evidence hearing on 11 May 2023. Jonathan Athow and Phil Batchelor (Deputy Director, Income Tax Policy) gave evidence on the administration of SIT for the 2021 to 2022 tax year.

Annex A: Annual business intelligence report 2022 to 2023

Customer contact – telephone

HMRC has a SIT telephone route within the HMRC Personal Tax helpline. This gives customers generic, pre-recorded SIT messages prior to speaking to an HMRC customer adviser. These figures do not represent all calls by Scottish taxpayers to HMRC.

Phone calls received and answered

Total 2022-23 2021-22 2020-21 2019-20
Calls received 263 195 141 540
Calls answered 193 164 110 422

Customer contact – complaints

HMRC tracks all SIT customer complaints to ensure they are processed within the HMRC customer service targets. These figures do not represent all customer complaints received from Scottish taxpayers.

Customer complaints and response targets

Total 2022-23 2021-22 2020-21 2019-20
Number of complaints 34 39 45 49
15 day response target (80%) met 71% 47.5% 57% 91.5%

Web pages monitored

HMRC has several SIT-related webpages on GOV.UK and hits to these pages are monitored:

Web hits

GOV.UK web page 2022-23 2021-22 2020-21 2019-20
Income Tax in Scotland 346,915 245,829 266,882 367,482
Guidance: work-out if you’ll pay SIT 13,182 5,949 6,786 9,134
Internal manual: Scottish taxpayer guidance 862 847 1,013 1,983
Tell HMRC about a change to your personal details 1,307,931 1,332,067 1,530,708 1,726,539
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