Scottish Income Tax operation by HMRC: service level agreement

The agreement framework Parties to the Agreement

18. This Agreement is entered into between Her Majesty’s Revenue and Customs and the Scottish Government.

Duration of the Agreement

19. Notwithstanding the date of signatures this updated Agreement, and its preceding iteration, have effect from 6 April 2017. This document has no expiry date, but it will cease to have effect if SIT powers are repealed. The document may be brought to an end by agreement between HMRC and the Scottish Government.

Legal effect

20. This is an agreement between HMRC and the Scottish Government. It has no formal legal force. Nevertheless both parties expect its terms to be followed. Arrangements for dealing with disputes are set out at paragraphs 40 to 42.

Derivation

21. HMRC and the Scottish Government have an overarching Memorandum of Understanding (MoU) which sets out HMRC and the Scottish Government’s on-going respective responsibilities at an official level in relation to establishing and operating the SIT powers in an efficient and effective manner. It also provides the framework for inter-government work at ministerial and official level to oversee the establishment and operation of the SIT powers.

22. This Agreement should be read in conjunction with the Memorandum of Understanding and the Fiscal Framework.