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All Official Reports of meetings in the Debating Chamber of the Scottish Parliament.
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Displaying 1407 contributions
Public Audit Committee
Meeting date: 11 May 2023
Sharon Dowey
I was wondering more about the behavioural impact. The First Minister has said that he wants to go further with progressive tax measures, so, my question was about whether, if there was more divergence, more people would cross the border.
Public Audit Committee
Meeting date: 11 May 2023
Sharon Dowey
I have one last question. Who is responsible for notifying HMRC if somebody moves house or changes address?
Public Audit Committee
Meeting date: 11 May 2023
Sharon Dowey
Would tax be paid in the country in which they live?
Public Audit Committee
Meeting date: 11 May 2023
Sharon Dowey
I will move on to questions on identifying Scottish taxpayers. Although it affects only a small percentage of cases, there are still employers who issue incorrect tax codes. The committee has been informed that this is usually the result of a software error. Could you tell us more about what the software error is and who the software belongs to? What, if anything, is being done at the moment to prevent it happening in the first place?
Public Audit Committee
Meeting date: 11 May 2023
Sharon Dowey
How much does chasing employers about incorrect tax codes cost HMRC? Do you have that figure?
Public Audit Committee
Meeting date: 11 May 2023
Sharon Dowey
So, you go back and inform employers of any issues. Is there any evidence of repeat offenders? If there are repeat offenders—who do so deliberately—is any action taken?
Public Audit Committee
Meeting date: 11 May 2023
Sharon Dowey
They are relying on employees to inform them. Is there nothing in place for estate agents or letting agents to notify changes of address or anyone buying properties?
Public Audit Committee
Meeting date: 11 May 2023
Sharon Dowey
Good morning. First, I have a quick question that follows on from Craig Hoy’s line of questioning. Do you currently have figures showing how many people work for Scotland-based companies but live in England, and vice versa? My question concerns hybrid working, which allows people to work in any country. Are there figures showing how many people would have worked in the UK before the pandemic but now live abroad while still being regarded as working in the UK?
Public Audit Committee
Meeting date: 11 May 2023
Sharon Dowey
So, you do not have those figures at the moment.
Public Audit Committee
Meeting date: 11 May 2023
Sharon Dowey
Various software packages are used, depending on the company. What are the characteristics of the employers that make those errors—are they big or small?