Administration of Scottish income tax 2024-25

Published: 16 Jan 2026 Type: Value for Money Department: Devolved administrations

This report assesses HMRC’s calculation of the 2023-24 income tax revenue for Scotland and HMRC’s estimate of the 2024-25 income tax revenue.

Dept: Devolved administrationsHM Revenue and Customs Topics: Money and taxTax and revenue nao.org.uk →