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Seòmar agus comataidhean

Official Report: search what was said in Parliament

The Official Report is a written record of public meetings of the Parliament and committees.  

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Dates of parliamentary sessions
  1. Session 1: 12 May 1999 to 31 March 2003
  2. Session 2: 7 May 2003 to 2 April 2007
  3. Session 3: 9 May 2007 to 22 March 2011
  4. Session 4: 11 May 2011 to 23 March 2016
  5. Session 5: 12 May 2016 to 5 May 2021
  6. Current session: 12 May 2021 to 10 May 2025
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Displaying 1114 contributions

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Public Audit Committee

“Administration of Scottish income tax 2021/22”

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?

Public Audit Committee

“Administration of Scottish income tax 2021/22”

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

“Administration of Scottish income tax 2021/22”

Meeting date: 11 May 2023

Sharon Dowey

So, you do not have those figures at the moment.

Public Audit Committee

“Administration of Scottish income tax 2021/22”

Meeting date: 11 May 2023

Sharon Dowey

Do you have any figures to show how many people now live abroad but work here?

Public Audit Committee

“Administration of Scottish income tax 2021/22”

Meeting date: 11 May 2023

Sharon Dowey

How would tax work in that situation? Where would those people be taxed?

Public Audit Committee

“Administration of Scottish income tax 2021/22”

Meeting date: 11 May 2023

Sharon Dowey

Would tax be paid in the country in which they live?

Public Audit Committee

“Administration of Scottish income tax 2021/22”

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

“Administration of Scottish income tax 2021/22”

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

“Administration of Scottish income tax 2021/22”

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

Section 23 Report: “NHS in Scotland 2022”

Meeting date: 4 May 2023

Sharon Dowey

Okay. Obviously, there is free education in Scotland. One of the big issues is the talk of fewer Scottish students being able to get on to courses because the universities have to take on students who pay fees. I do not know how true this is, but I heard that in one recent dentistry course only three of the people who completed the course were Scottish and the rest were international students. I cannot say that that is a fact, but it is what I was told.

I know that you do not have them now, but could you give us figures showing how many places Scottish students get on medicine, dentistry and pharmacy courses, and an update on completion rates so that we can see how many Scottish students are completing courses in our universities and can stay on?