https://www.gov.scot/publications/service-level-agreement-operation-scottish-income-tax-hmrc/pages/6/
Annex B: operation of Scottish Income Tax - Rechargeable Costs Framework - Scottish Income Tax...
This Service Level Agreement sets down the requirements and performance measures for the operation of Scottish Income Tax.
scottish income taxannex boperationrechargeablecosts
https://www.parliament.scot/chamber-and-committees/committees/current-and-previous-committees/session-6/session-6-public-audit-committee/correspondence/2022/administration-of-scottish-rate-of-income-tax-2020-21-follow-up
Administration of Scottish Rate of Income tax 2020 21 Follow up | Scottish Parliament Website
income taxfollow upadministrationscottishrate
https://www.gov.uk/government/publications/scottish-income-tax-hmrc-annual-report-2026
Scottish Income Tax — HMRC Annual Report 2026 - GOV.UK
This report details the activity that HMRC carried out in our operation of Scottish Income Tax in the 2025 to 2026 tax year.
scottish income taxannual reporthmrc