Official Report: search what was said in Parliament
The Official Report is a written record of public meetings of the Parliament and committees.
All Official Reports of meetings in the Debating Chamber of the Scottish Parliament.
All Official Reports of public meetings of committees.
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Public Audit Committee
Section 23 Report: “How the Scottish Government is set to deliver climate change goals”
Meeting date: 18 May 2023
Sharon Dowey
The report states:
“workforce capacity and capability have been identified as key challenges by the Scottish Government”.
Can you tell us more about what the key challenges are and what steps the Scottish Government is taking to address them?
Public Audit Committee
“Administration of Scottish income tax 2021/22”
Meeting date: 11 May 2023
Sharon Dowey
How much does chasing employers about incorrect tax codes cost HMRC? Do you have that figure?
Public Audit Committee
“Administration of Scottish income tax 2021/22”
Meeting date: 11 May 2023
Sharon Dowey
So, you go back and inform employers of any issues. Is there any evidence of repeat offenders? If there are repeat offenders—who do so deliberately—is any action taken?
Public Audit Committee
“Administration of Scottish income tax 2021/22”
Meeting date: 11 May 2023
Sharon Dowey
They are relying on employees to inform them. Is there nothing in place for estate agents or letting agents to notify changes of address or anyone buying properties?
Public Audit Committee
“Administration of Scottish income tax 2021/22”
Meeting date: 11 May 2023
Sharon Dowey
Various software packages are used, depending on the company. What are the characteristics of the employers that make those errors—are they big or small?
Public Audit Committee
“Administration of Scottish income tax 2021/22”
Meeting date: 11 May 2023
Sharon Dowey
Good morning. First, I have a quick question that follows on from Craig Hoy’s line of questioning. Do you currently have figures showing how many people work for Scotland-based companies but live in England, and vice versa? My question concerns hybrid working, which allows people to work in any country. Are there figures showing how many people would have worked in the UK before the pandemic but now live abroad while still being regarded as working in the UK?
Public Audit Committee
“Administration of Scottish income tax 2021/22”
Meeting date: 11 May 2023
Sharon Dowey
So, you do not have those figures at the moment.
Public Audit Committee
“Administration of Scottish income tax 2021/22”
Meeting date: 11 May 2023
Sharon Dowey
Do you have any figures to show how many people now live abroad but work here?
Public Audit Committee
“Administration of Scottish income tax 2021/22”
Meeting date: 11 May 2023
Sharon Dowey
How would tax work in that situation? Where would those people be taxed?
Public Audit Committee
“Administration of Scottish income tax 2021/22”
Meeting date: 11 May 2023
Sharon Dowey
Would tax be paid in the country in which they live?
