Overarching Aims. 22. The overarching aims in respect of HMRC’s administration of WRIT are that HMRC will: Identify the Welsh taxpayer population and collect from it the correct rates of Welsh income tax to ensure the Welsh Government receives the correct amount of income tax revenue each year; Account for the amount of Welsh income tax collected and report this in an extract of HMRC’s Accounts to NAfW each year; Continue to administer income tax for Welsh taxpayers, the employers of Welsh taxpayers and their payroll software providers in a manner equivalent to the service provided elsewhere in the UK; Provide the Welsh Government with sufficient and timely data to allow it to discharge its own duties in respect of Welsh income tax; and Invoice the Welsh Government for agreed net additional costs wholly and necessarily incurred as a result of the administration of Welsh income tax rates. Key Requirements
Overarching Aims. 22. The overarching aims in respect of HMRC’s administration of Scottish income tax are: • HMRC will identify the Scottish taxpayer population and collect from it the correct rates of Scottish income tax to ensure the Scottish Government receives the correct amount of income tax revenue each year. • HMRC will account for the amount of Scottish income tax collected and report this in an Extract of HMRC’s Accounts to the Scottish Parliament each year. • HMRC will continue to administer income tax for Scottish taxpayers, and the employers of Scottish taxpayers and their payroll software providers in a manner equivalent to the service provided elsewhere in the UK. HMRC/Scottish Government Service Level Agreement – Operation of Scottish Income Tax 4 • HMRC will provide the Scottish Government with sufficient timely data to allow it to discharge its own duties in respect of Scottish income tax. • HMRC will invoice the Scottish Government for agreed net additional costs wholly and necessarily incurred as a result of the administration of Scottish income tax rates. Key Requirements
