The Official Report is a written record of public meetings of the Parliament and committees.
The Official Report search offers lots of different ways to find the information you’re looking for. The search is used as a professional tool by researchers and third-party organisations. It is also used by members of the public who may have less parliamentary awareness. This means it needs to provide the ability to run complex searches, and the ability to browse reports or perform a simple keyword search.
The web version of the Official Report has three different views:
Depending on the kind of search you want to do, one of these views will be the best option. The default view is to show the report for each meeting of Parliament or a committee. For a simple keyword search, the results will be shown by item of business.
When you choose to search by a particular MSP, the results returned will show each spoken contribution in Parliament or a committee, ordered by date with the most recent contributions first. This will usually return a lot of results, but you can refine your search by keyword, date and/or by meeting (committee or Chamber business).
We’ve chosen to display the entirety of each MSP’s contribution in the search results. This is intended to reduce the number of times that users need to click into an actual report to get the information that they’re looking for, but in some cases it can lead to very short contributions (“Yes.”) or very long ones (Ministerial statements, for example.) We’ll keep this under review and get feedback from users on whether this approach best meets their needs.
There are two types of keyword search:
If you select an MSP’s name from the dropdown menu, and add a phrase in quotation marks to the keyword field, then the search will return only examples of when the MSP said those exact words. You can further refine this search by adding a date range or selecting a particular committee or Meeting of the Parliament.
It’s also possible to run basic Boolean searches. For example:
There are two ways of searching by date.
You can either use the Start date and End date options to run a search across a particular date range. For example, you may know that a particular subject was discussed at some point in the last few weeks and choose a date range to reflect that.
Alternatively, you can use one of the pre-defined date ranges under “Select a time period”. These are:
If you search by an individual session, the list of MSPs and committees will automatically update to show only the MSPs and committees which were current during that session. For example, if you select Session 1 you will be show a list of MSPs and committees from Session 1.
If you add a custom date range which crosses more than one session of Parliament, the lists of MSPs and committees will update to show the information that was current at that time.
All Official Reports of meetings in the Debating Chamber of the Scottish Parliament.
All Official Reports of public meetings of committees.
Displaying 1828 contributions
Public Audit Committee [Draft]
Meeting date: 26 March 2025
Graham Simpson
Let us talk about S codes. For some reason, you do not have to tell HMRC where you live. Should it be a legal requirement to tell HMRC, given that we have tax divergence?
Public Audit Committee [Draft]
Meeting date: 26 March 2025
Graham Simpson
But you have not done that yet.
Public Audit Committee [Draft]
Meeting date: 26 March 2025
Graham Simpson
That is very much appreciated. However, the potential losers are not the companies, but the employees themselves. If they get taxed at the wrong rate, you will end up chasing them, and it is not their fault.
Public Audit Committee [Draft]
Meeting date: 26 March 2025
Graham Simpson
That is very useful.
I will ask you about something else: self-assessment. I hate filling in any kind of form—I do not know why you would fill in a form if you did not have to do it—but a number of people on PAYE fill in self-assessment forms even though they do not have to, which they perhaps do not realise.
According to the Auditor General, no taxpayers have paid the incorrect tax as a result of that situation, but it led to HMRC overstating the Scottish income tax outturn by an average of £78 million a year. It is calculated that the Scottish budget should have undergone further negative reconciliation of £29 million as a result of that issue. Have any decisions been made on how to account for the potential £29 million reduction to the Scottish budget?
Public Audit Committee [Draft]
Meeting date: 26 March 2025
Graham Simpson
Thank you.
Public Audit Committee [Draft]
Meeting date: 26 March 2025
Graham Simpson
And more money.
Public Audit Committee [Draft]
Meeting date: 26 March 2025
Graham Simpson
HMRC starts its work when the Scottish Government announces its intentions on tax, so I think that what the convener was getting at is that, after you have done all your preparatory work, the Government’s final decision might be different from what was originally proposed. In those circumstances, how quickly can you turn things around and change what you have done?
Public Audit Committee [Draft]
Meeting date: 26 March 2025
Graham Simpson
That would be a big change.
Public Audit Committee [Draft]
Meeting date: 26 March 2025
Graham Simpson
How many?
Public Audit Committee [Draft]
Meeting date: 26 March 2025
Graham Simpson
I am pleased to hear that.
You have identified two companies that are getting it wrong, perhaps because of their software. Have you approached them to say, “Look, you’ve a problem here and it needs to be sorted out”?