Corporate report

Scottish Income Tax — HMRC Annual Report 2026

This report details the activity that HMRC carried out in our operation of Scottish Income Tax in the 2025 to 2026 tax year.

• From: HM Revenue & Customs
• Published: 22 September 2026

Applies to Scotland

Documents

Scottish Income Tax HMRC Annual Report 2026

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Details

HMRC is required to report annually on its operation of Scottish Income Tax. This report details how we have fulfilled the responsibilities set out in our Service Level Agreement with the Scottish Government.

Published 22 September 2026