Service level agreement for Scottish Income Tax by HMRC
This service level agreement between HMRC and the Scottish Government sets out the requirements and performance measures for Scottish Income Tax.
Documents
Details
This agreement ensures a consistent quality of service to Scottish taxpayers and allows HMRC and the Scottish Government to meet their respective responsibilities in respect of operating Scottish Income Tax.
For previous versions of the service level agreement, see The National Archives website:
- the agreement that covered 2023 to 2024
- the agreement that covered 2021 to 2022
- the agreement that covered 2020 to 2021
Updates to this page
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Updated the service level agreement for 2025 to 2026.
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Updated to include a confidentiality agreement setting out how HMRC will treat sensitive policy information shared by the Scottish/Welsh Government.
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Updated the service level agreement for 2022 to 2023.
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Published the service level agreement for 2021 to 2022.
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Published an updated version of the Service Level Agreement for 2020 to 2021
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First published.