Skip to main content
Loading…

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.  

Criathragan Hide all filters

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 4 May 2021
  6. Current session: 13 May 2021 to 2 September 2025
Select which types of business to include


Select level of detail in results

Displaying 2215 contributions

|

Public Audit Committee

Section 22 Report: “The 2022/23 audit of the Scottish Prison Service”

Meeting date: 2 May 2024

Graham Simpson

So it takes three years from the start of the process to somebody starting work under the contract.

Public Audit Committee

Section 22 Report: “The 2022/23 audit of the Scottish Prison Service”

Meeting date: 2 May 2024

Graham Simpson

How will the next contract change? You said that it will have a different shape.

Public Audit Committee

Section 22 Report: “The 2022/23 audit of the Scottish Prison Service”

Meeting date: 2 May 2024

Graham Simpson

Okay. I will leave it there, convener. Thank you.

Public Audit Committee

Administration of Scottish Income Tax 2022-23

Meeting date: 25 April 2024

Graham Simpson

So, at some point, that process has slowed down. Where was the block?

Public Audit Committee

Administration of Scottish Income Tax 2022-23

Meeting date: 25 April 2024

Graham Simpson

Okay. I will not ask you to explain any of those formulas. [Laughter.]

Public Audit Committee

Administration of Scottish Income Tax 2022-23

Meeting date: 25 April 2024

Graham Simpson

Yes, I might have to go there. No doubt maths experts will come back to us with a view.

I have some other questions. This goes back to a previous session that we had. It is a simple question, which anyone can answer. Do we know where every taxpayer lives in Scotland or, indeed, across the UK?

Public Audit Committee

Administration of Scottish Income Tax 2022-23

Meeting date: 25 April 2024

Graham Simpson

I just want to stop you there. So it is not a legal requirement for people to tell HMRC where they live. We know that—that is a fact.

Public Audit Committee

Administration of Scottish Income Tax 2022-23

Meeting date: 25 April 2024

Graham Simpson

So the divergence almost creates an incentive. Let us say that you have two legitimate addresses—one is your main home and the other is your second home. Could you flip addresses for the purposes of HMRC? In other words, could you tell HMRC, “Well, actually, my main address is in England, not Scotland.”?

Public Audit Committee

Administration of Scottish Income Tax 2022-23

Meeting date: 25 April 2024

Graham Simpson

I will leave it there, convener.

Public Audit Committee

Administration of Scottish Income Tax 2022-23

Meeting date: 25 April 2024

Graham Simpson

I am struggling to understand what the delay was. Who was responsible for the delay in publishing these reports? Mr Athow, you indicated earlier that it had to go through a process.