National Audit Office reports on administration of Scottish income tax

26 November 2015 Share this LinkedIn

The National Audit Office (NAO) has today published a report on HM Revenue & Customs’ (HMRC) administration of the Scottish Rate of Income Tax (SRIT), which will be introduced from 6 April 2016 as part of new financial powers being delivered under the Scotland Act 2012. The NAO report is available to view on the organisation’s website All enquiries concerning the report should be directed to the NAO press office.

The Public Audit Committee of the Scottish Parliament had recommended that the Auditor General for Scotland, Caroline Gardner, should provide additional assurance on the NAO’s review of HMRC’s preparedness in implementing the SRIT.  The Auditor General has also reported today in response to that recommendation. That report is available here. All enquiries on this document should be directed to Kirsty Gibbins on 0131 625 1658 or

Audit Scotland is to publish a further update on implementation of financial powers in the Scotland Act 2012 on 10th December, 2015.