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Chamber and committees

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 28 April 2025
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Displaying 1838 contributions

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Public Audit Committee

Administration of Scottish Income Tax 2022-23

Meeting date: 22 February 2024

Graham Simpson

Do you think that it would be a good idea to change the law so that if, for example, I worked in Dumfries and I moved to Carlisle, I would have to tell HMRC that I had moved to Carlisle, or vice versa?

09:45  

Public Audit Committee

Administration of Scottish Income Tax 2022-23

Meeting date: 22 February 2024

Graham Simpson

Do you think that the level of accuracy of the information in question is greater for people who are on PAYE than it is for those who are not?

Public Audit Committee

Administration of Scottish Income Tax 2022-23

Meeting date: 22 February 2024

Graham Simpson

I want to follow up on a couple of things.

Mr Davies has just mentioned the UK tax gap, which I think he previously said was £43.9 billion. We do not yet have a breakdown of where that debt falls in Scotland, England and Wales, but would it be possible to get such a breakdown? Would it be desirable for us to get that?

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

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

Meeting date: 8 February 2024

Graham Simpson

So we have five of those corporate credit cards, with no apparent limit on what can be spent on them. You mentioned that one particular meal cost £200 per person. Was that for the former chief executive and a guest?