A1.510 Revenue Scotland

A1.510 Revenue Scotland

Revenue Scotland is the tax authority responsible for the administration of Scotland's devolved taxes and replaced HMRC in connection with those functions with effect from 1 April 2015. It is a non-ministerial department, answerable to the Scottish Parliament1, led by a board of between five and nine members appointed by Scottish ministers (who also determine the period and terms of members' appointments)2. It is a separate legal entity from the UK Parliament, and UK MPs are not allowed to be members of Revenue Scotland.

Scottish Ministers can give published guidance to Revenue Scotland about the exercise of its functions (and Revenue Scotland must have regard to such guidance), but they cannot give directions or seek to control Revenue Scotland in the exercise of its functions. Revenue Scotland must provide Scottish Ministers with information or advice if so requested, but Scottish Ministers have no access to protected taxpayer information.

The functions of Revenue Scotland are3:


    •     the collection and management of devolved

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