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
1614 FebruaryDecember 2023 — See all updates

Documents

Service level agreement for operation of Scottish Income Tax by HMRC

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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:

Published 26 June 2019
Last updated 1614 FebruaryDecember 2023 + show all updates

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

  2. Updated the service level agreement for 2022 to 2023.

  3. Published the service level agreement for 2021 to 2022.

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