beta

You're viewing our new website - find out more

Publication - Agreement

Scottish income tax powers: memorandum of understanding

Published: 16 Dec 2016
Directorate:
Financial Strategy Directorate
Part of:
Economy

This Memorandum of Understanding sets out arrangements between Scottish Government and Her Majesty's Revenue and Customs (HMRC) for setting up and operating the Scottish income tax powers. It replaces any previous versions.

Published:
16 Dec 2016
Scottish income tax powers: memorandum of understanding