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Scottish rate of Income Tax

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Service level agreement for operation of Scottish Income Tax by HMRC

This service level agreement between HMRC and the Scottish Government sets out the requirements and performance measures for the operation of Scottish Income Tax.
- From: HM Revenue & Customs
- Updated: 14 December 2023
- Service level agreement for operation of Scottish Income Tax by HMRC
  Introduction Purpose The Scottish Parliament has been provided with…
Scottish Income Tax outturn reconciliation for 2020-21

This explanatory note sets out how the 2020-21 Income Tax data published by HMRC today is used to update the Scottish Government’s funding
- From: HM Treasury
- Updated: 7 July 2022
- Scottish Income Tax outturn reconciliation for 2020-21
  This statement, jointly agreed by HM Treasury and the Scottish Government,…
Scottish income tax outturn reconciliation for 2019-20

This technical note explains how the 2019-20 income tax data published by HMRC today is used to update the Scottish Government’s funding.
- From: HM Treasury
- Updated: 22 July 2021
- Scottish income tax outturn reconciliation for 2019-20
  This statement, jointly agreed by HM Treasury and the Scottish Government,…