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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 4 May 2021
  6. Current session: 13 May 2021 to 6 November 2025
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Displaying 2368 contributions

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Public Audit Committee

Administration of Scottish Income Tax 2022-23

Meeting date: 22 February 2024

Graham Simpson

I am.

Public Audit Committee

Administration of Scottish Income Tax 2022-23

Meeting date: 22 February 2024

Graham Simpson

Okay—so, if we wanted to know what the tax debt in Scotland is, the Scottish Government would have to make a request to HMRC.

Public Audit Committee

Administration of Scottish Income Tax 2022-23

Meeting date: 22 February 2024

Graham Simpson

I think that Mark Taylor wants to come in.

Public Audit Committee

Administration of Scottish Income Tax 2022-23

Meeting date: 22 February 2024

Graham Simpson

I want to assure Mr Taylor that I was not trying to wriggle out of paying tax. [Laughter.] It was merely an example. I was thinking of somebody else—someone who was not an MSP.

That takes me on to another point. From all the papers that we have here, it is quite clear that HMRC does not know where a lot of people live. Why is that?

Public Audit Committee

Administration of Scottish Income Tax 2022-23

Meeting date: 22 February 2024

Graham Simpson

However, in order to be able to apply the right tax rates now that there are different rates of tax, surely it is important for HMRC to know where people live.

Public Audit Committee

Administration of Scottish Income Tax 2022-23

Meeting date: 22 February 2024

Graham Simpson

Okay. I will leave it there for now, convener.

Public Audit Committee

Administration of Scottish Income Tax 2022-23

Meeting date: 22 February 2024

Graham Simpson

I am sorry to hark on about this, but let us say that I am on PAYE, as a lot of people are. I know that it is not a legal requirement to tell HMRC, but whose responsibility is it to tell HMRC where somebody lives? Is it the employer’s or the employee’s?

Public Audit Committee

Administration of Scottish Income Tax 2022-23

Meeting date: 22 February 2024

Graham Simpson

Surely we know who owes what.

Public Audit Committee

Administration of Scottish Income Tax 2022-23

Meeting date: 22 February 2024

Graham Simpson

I will now ask what might be described as a daft-laddie question. Perhaps somebody can help me out. If I lived in Carlisle but I worked for a company in Dumfries and travelled to Dumfries every day to work, which tax rate would I pay? Would I pay the English tax rate or the Scottish tax rate?

Public Audit Committee

Section 22 Report: “The 2022/23 audit of the Water Industry Commission for Scotland”

Meeting date: 8 February 2024

Graham Simpson

How many are there?