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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 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

I do not understand why that is. You said earlier that PAYE is a relatively simple thing.

Public Audit Committee

Administration of Scottish Income Tax 2022-23

Meeting date: 25 April 2024

Graham Simpson

In PAYE, your employer pays your tax for you. It should be working.

Public Audit Committee

Administration of Scottish Income Tax 2022-23

Meeting date: 25 April 2024

Graham Simpson

What is the figure?

Public Audit Committee

Administration of Scottish Income Tax 2022-23

Meeting date: 25 April 2024

Graham Simpson

So, £100 million is owed.

Public Audit Committee

Administration of Scottish Income Tax 2022-23

Meeting date: 25 April 2024

Graham Simpson

You have done this in your head—so, roughly £100 million is owed.

Public Audit Committee

Administration of Scottish Income Tax 2022-23

Meeting date: 25 April 2024

Graham Simpson

That is quite a bit. It is a big figure. You said that it comes down to, or can come down to, employers not handing the money over.

Public Audit Committee

Administration of Scottish Income Tax 2022-23

Meeting date: 25 April 2024

Graham Simpson

But why can Scottish taxpayers not have that dealt with at source, so that they get the correct relief at source? Why do they have to put that down on a self-assessment form?

Public Audit Committee

Administration of Scottish Income Tax 2022-23

Meeting date: 25 April 2024

Graham Simpson

Therefore, people—if they tell you anything—could lie.

Public Audit Committee

Administration of Scottish Income Tax 2022-23

Meeting date: 25 April 2024

Graham Simpson

In that case, I have a question for Ms Stafford. Could the Scottish Government legislate to make it a legal requirement for you to inform HMRC if you change address?

Public Audit Committee

Administration of Scottish Income Tax 2022-23

Meeting date: 25 April 2024

Graham Simpson

Okay—that would be useful. I put the same question to you, Mr Athow. Could the UK Government legislate on that?