Policy paper

Service level agreement for operation of Scottish Income Tax by HMRC

This service level agreement between HMRC and the Scottish Government sets out the requirements and performance measures for the operation of Scottish Income Tax.

• From: HM Revenue & Customs
• Published: 26 June 2019
• Last updated: 14 December 2023 — See all updates

Documents

Service level agreement for operation of Scottish Income Tax by HMRC

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Details

This agreement ensures a consistent quality of service to Scottish taxpayers and allows HMRC and the Scottish Government to meet their respective responsibilities in respect of operating Scottish Income Tax.

For previous versions of the service level agreement, see The National Archives website:

• the agreement that covered 2021 to 2022)
• the agreement that covered 2020 to 2021.

Published 26 June 2019
Last updated 14 December 2023 + show all updates

1. 14 December 2023

   Updated to include a confidentiality agreement setting out how HMRC will treat sensitive policy information shared by the Scottish/Welsh Government.

2. 16 February 2023

   Updated the service level agreement for 2022 to 2023.

3. 3 November 2021

   Published the service level agreement for 2021 to 2022.

4. 12 October 2020

   Published an updated version of the Service Level Agreement for 2020 to 2021

5. 26 June 2019

   First published.