Minutes: 11 May 2023

Thursday, 11 May 2023

14th Meeting, 2023

Start time: 10:00am

End time: 11:38am

Location: T1.60-CR4 The Clerk Maxwell Room

Published: Thursday, 11 May 2023

Minutes

1. Decision on taking business in private:

The Committee agreed to take agenda items 3 and 4 in private.

2. Administration of Scottish income tax 2021/22:

The Committee took evidence from—

Alyson Stafford, Director-General Scottish Exchequer and Lorraine King, Deputy Director, Tax and Revenues Directorate, Scottish Government;

Jonathan Athow, Director General for Customer Strategy and Tax Design and Phil Batchelor, Deputy Director for Income Tax Policy, HM Revenue and Customs .

3. Administration of Scottish income tax 2021/22 (In Private):

The Committee considered the evidence heard at agenda item 2 and took further evidence from—

Stephen Boyle, Auditor General for Scotland;

Richard Robinson, Senior Manager, Audit Scotland.

4. Administration of Scottish income tax 2021/22 (In Private):

The Committee considered the evidence heard at agenda items 2 and 3 and agreed to write to the Scottish Government.