Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what data is shared with HMRC by NHS Scotland, Scottish health boards or agencies to assist in the implementation of the Scottish rate of income tax.

HM Revenue & Customs (HMRC) administer Scottish income tax as part of the UK income tax system. Scottish income tax is collected through existing PAYE and Self-Assessment processes, which have been adapted to reflect Scottish income tax rates and thresholds.

HMRC receive data from employers across the UK as part of their administration of income tax, and do not have any specific data-sharing arrangements with NHS Scotland or other Scottish health agencies to assist in the administration of Scottish income tax.

Further information about how HMRC administer Scottish income tax and work with employers can be found in the Scottish Income Tax HMRC annual report 2020, which is published on GOV.UK: https://www.gov.uk/government/publications/scottish-income-tax-hmrc-annual-report-2020.