http://www.legislation.gov.uk/ukpga/1998/46/section/80HAScotland Act 1998An Act to provide for the establishment of a Scottish Parliament and Administration and other changes in the government of Scotland; to provide for changes in the constitution and functions of certain public authorities; to provide for the variation of the basic rate of income tax in relation to income of Scottish taxpayers in accordance with a resolution of the Scottish Parliament; to amend the law about parliamentary constituencies in Scotland; and for connected purposes.1998-11-19texttext/xmlenStatute Law Database2026-07-02Expert Participation2026-06-30
Scotland Act 1998s. 80C(2B)(2BA)Finance Act 2026Sch. 2 para. 1s. 8(2)-(4)
Part 4A<Addition ChangeId="key-af17c17310905c28ed55bf5db3825706-1457452057076" CommentaryRef="key-af17c17310905c28ed55bf5db3825706">Taxation</Addition>CHAPTER 2<Addition ChangeId="key-fb9440768736e26e8b19301ef62c2a7f-1457452113740" CommentaryRef="key-fb9440768736e26e8b19301ef62c2a7f">Income Tax</Addition><Addition ChangeId="key-b385702a531d85b1ad4f5b613f33e3cf-1458652198375" CommentaryRef="key-b385702a531d85b1ad4f5b613f33e3cf">Report by the Comptroller and Auditor General</Addition>80HA1The Comptroller and Auditor General must for each financial year prepare a report on the matters set out in subsection (2).2Those matters are—a
the adequacy of any of
HMRC
's rules and procedures put in place, in consequence of the Scottish rate provisions, for the purpose of ensuring the proper assessment and collection of income tax charged at rates determined under those provisions,
bwhether the rules and procedures described in paragraph (a) are being complied with,c
the correctness of the sums brought to account by
HMRC
which relate to income tax which is attributable to a Scottish rate resolution, and
d
the accuracy and fairness of the amounts which are reimbursed to
HMRC
under section 80H (having been identified by it as administrative expenses incurred as a result of the charging of income tax as mentioned in paragraph (a)).
3The “Scottish rate provisions” are—aany provision made by or under this Chapter, andbany provision made by or under the Income Tax Acts relating to a Scottish rate.4
A report under this section may also include an assessment of the economy, efficiency and effectiveness with which
HMRC
has used its resources in carrying out relevant functions.
5
“Relevant functions” are functions of
HMRC
in the performance of which
HMRC
incurs administrative expenses which are reimbursed to
HMRC
under section 80H (having been identified by it as administrative expenses incurred as a result of the charging of income tax as mentioned in subsection (2)(a)).
6
HMRC must give the Comptroller and Auditor General such information as the Comptroller and Auditor General may reasonably require for the purposes of preparing a report under this section.7A report prepared under this section must be laid before the Scottish Parliament not later than 31 January of the financial year following that to which the report relates.8
In this section “HMRC” means Her Majesty's Revenue and Customs.
Words in s. 80HA(3)(b) substituted (30.11.2016) (with effect in accordance with s. 13(15)(16) of the amending S.I.) by Scotland Act 2016 (c. 11), ss. 13(13)(14), 72(3); S.I. 2016/1161, reg. 2Pt. 4A inserted (1.7.2012) by Scotland Act 2012 (c. 11), ss. 23(2), 44(2)(b)S. 80HA inserted (17.7.2014 with effect in accordance with s. 297(2) of the amending Act) by Finance Act 2014 (c. 26), s. 297(1)Pt. 4A Ch. 2 inserted (1.7.2012 with effect in accordance with s. 44(3)(a) of the amending Act) by Scotland Act 2012 (c. 11), ss. 25(3), 44(2)(b), (3)(a); S.I. 2015/2000, art. 3