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Section 80HA: Report by the Comptroller and Auditor General

Scotland Act 1998 · 1998 c. 46View on legislation.gov.uk

Part 4A: Taxation — CHAPTER 2: Income Tax

The Comptroller and Auditor General must for each financial year prepare a report on the matters set out in subsection (2).

Those matters are—

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,
whether the rules and procedures described in paragraph (a) are being complied with,
the correctness of the sums brought to account by HMRC which relate to income tax which is attributable to a Scottish rate resolution, and
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)).

The "Scottish rate provisions" are—

any provision made by or under this Chapter, and
any provision made by or under the Income Tax Acts relating to a Scottish rate.

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.

"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)).

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.

A 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.

In this section "HMRC" means Her Majesty's Revenue and Customs.

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This legislation text comes from legislation.gov.uk. Contains public sector information licensed under the Open Government Licence v3.0. These source and reuse terms cover the legislation text, not Remedy's commentary.

Reuse reviewed 21 August 2026 under Open Government Licence v3.0.