Change of https://www.gov.uk/government/publications/service-level-agreement-for-operation-of-scottish-income-tax-by-hmrc

Change description : 2025-07-17 09:30:00: Updated the service level agreement for 2025 to 2026. [Policy papers and consultations]

Showing diff : 2023-12-14 16:16:44.405868568 +00:00..2025-08-07 16:20:24.448920611 +00:00

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
1417 DecemberJuly 20232025 — 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:

Updates to this page

Published 26 June 2019
Last updated 1417 DecemberJuly 2023 + show2025 href="#full-history">+ show all updates

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Update history

2026-06-30 09:30
Updated the service level agreement for 2026 to 2027.

2025-07-17 09:30
Updated the service level agreement for 2025 to 2026.

2023-12-14 16:16
Updated to include a confidentiality agreement setting out how HMRC will treat sensitive policy information shared by the Scottish/Welsh Government.

2023-02-16 10:22
Updated the service level agreement for 2022 to 2023.