Income tax: Scottish Income Tax Board

Overview

The Scottish Income Tax Board is a joint enterprise between the Scottish Government and HMRC to oversee the administration of Scottish Income Tax.

The Scottish Income Tax Board monitors HM Revenue and Custom’s (HMRC) operational delivery of Scottish Income Tax to ensure HMRC meets its obligations to the Scottish Government as set out in the Service Level Agreement for operation of Scottish Income Tax.

It provides a forum through which members can discuss opportunities and issues in relation to the administration of Scottish Income Tax to support continuous improvement.

Members

Membership of the board is primarily officials in Scottish Government and HMRC, although the board may invite external stakeholders to attend the board where appropriate. The current membership of the board is:

• Deputy Director, Tax Strategy, Engagement, and Performance (Scottish Government)
• Deputy Director, Income Tax Policy (HMRC)
• Head of Tax Strategy and Income Tax (Scottish Government)
• Head of Income Tax Structure, Strategy, and Devolution (HMRC)
• Economic Adviser, Fiscal Analysis, Office of the Chief Economic Adviser (Scottish Government)
• Head of Inheritance, International, and Devolved Analysis (HMRC)
• Income Tax Team Leader and the Single Point of Contact for Scottish Income Tax (Scottish Government)
• Senior Policy Advisor, Devolved Income Tax and the Single Point of Contact for Scottish Income Tax (HMRC)

The board is also supported by attendees from other key areas in HMRC and Scottish Government involved in the administration and oversight of Scottish Income Tax. These areas include:

• Customer Compliance Group (HMRC)
• Operational Excellence (HMRC)
• Finance (HMRC)
• UK and Devolved Governments Team (HMRC)

Publications

Scottish Income Tax Board: terms of reference