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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 17 May 2025
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Displaying 1911 contributions

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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.

Public Audit Committee

Administration of Scottish Income Tax 2022-23

Meeting date: 25 April 2024

Graham Simpson

So, has a minister, at some point—we are probably talking about a UK minister here—said, “You can’t publish this yet; it’s not ready” and told you to go away and come back with more information?

Public Audit Committee

Administration of Scottish Income Tax 2022-23

Meeting date: 25 April 2024

Graham Simpson

I think that you are all correct to say that people make decisions on where to live for all sorts of reasons. It does not just come down to how much tax they pay. It might come down to that, but they would probably be having to pay quite a lot of tax if that was what was making them move.

I have a question for Mr Athow. I have had a quick read of your report. Why do you use such complex mathematical formulas that even the experts whom I have managed to get a hold of cannot get their heads around them?

Public Audit Committee

Administration of Scottish Income Tax 2022-23

Meeting date: 25 April 2024

Graham Simpson

Because we have different tax rates across the UK, a person’s address becomes important. You have said that you spend time checking whether the information that people give you is accurate.

Public Audit Committee

Administration of Scottish Income Tax 2022-23

Meeting date: 25 April 2024

Graham Simpson

However, it is only an estimate.