Commentary

A1.511 Tax powers in Scotland

Administration and compliance

A1.511 Tax powers in Scotland

A1.511 Tax powers in Scotland

The Scottish Parliament has a number of taxation powers:

  1.  

    •     to administer the devolved taxes, see A1.501

  2.  

    •     to set Scottish income tax rates administered by HMRC with effect from 6 April 2017 (see E1.102C), and

  3.  

    •     Scottish Ministers may introduce new taxes with the agreement of the Scottish and Westminster Parliaments, and additional taxes may be devolved

HMRC's role in administering taxes in Scotland

HMRC continues to administer and collect income tax, including income tax paid at the Scottish rates, and conducts risk analysis, compliance and anti-avoidance activities on Scottish taxpayers in accordance with their normal procedures, see E1.102C. In administering Scottish rates, HMRC is allowed to disclose certain information to the Scottish Government in exercise of its functions1. For commentary on HMRC's duty of confidentiality and permitted disclosure, see A3.104A.

Revenue Scotland's powers and role in administering taxes in Scotland

Revenue Scotland is responsible for administration of the devolved taxes, see A1.501, and it is given a number of

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