National Audit Office
The administration of the Scottish Rate of Income Tax 2016-17
Maintaining accurate address records of the 2.6 million Scottish taxpayers remains the biggest risk facing HM Revenue & Customs in ensuring that Scottish income tax is assessed and collected properly.
Published 27 Nov 2017
Value for Money
Topics: Money and tax, Tax and revenue
Recommendations
No recommendations are indexed here. The report itself may contain some: see the report on nao.org.uk, linked above.