National Audit Office
The administration of the Scottish Rate of Income Tax 2015-16
Her Majesty’s Revenue and Customs continues to make progress in ensuring that income tax levied under the Scottish rate will be assessed and collected properly, but still faces significant challenges to ensure that all Scottish taxpayers are correctly identified
Published 19 Dec 2016
Value for Money
HM Revenue and Customs
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.