National Audit Office reports on administration of Scottish income tax

19 December 2016 Share this LinkedIn

The National Audit Office (NAO) has today published a report on HM Revenue & Customs’ (HMRC) progress with the administration of the Scottish Rate of Income Tax (SRIT) and preparing for future challenges. The NAO report is available to view on the NAO website and all enquiries concerning the report should be directed to the NAO press office.

The Auditor General for Scotland, Caroline Gardner, has provided additional assurance on NAO's review of HMRC’s preparedness in implementing the SRIT. Her report is available here, and will be presented to the Scottish Parliament’s Public Audit and Post-legislative Scrutiny Committee in 2017.

The Auditor General said:

“This is the second year of audit reporting on the SRIT. I continue to work with the Comptroller and Auditor General of the NAO to develop our auditing approach on Scottish income tax powers, taking account of the views of the Parliament and the position of income tax within the wider landscape of Scotland’s new financial powers."

Any enquiries on this document should be directed to Kirsty Gibbins on 0131 625 1658 or

The Auditor General recently produced a report on the Scottish Government’s 2015/16 Consolidated Accounts, the first year that the Scottish Government’s budget has reflected new tax and borrowing powers set out in the Scotland Act 2012. Audit Scotland also plans to publish a further update on Managing New Financial Powers in March 2017.