Taxation: Scotland
Commons · Question 28635 · Tabled 9 Sep 2026 · Treasury · Official record
Answered 17 Sep 2026
Question
Asked by Douglas Lumsden
To ask the Chancellor of the Exchequer, whether HM Revenue and Customs’ planned further analysis of the Scottish taxpaying population will include the effect of intra-UK taxpayer migration on (a) Scottish Income Tax receipts and (b) UK Government tax rece
Answer
Answered by James Murray, 17 Sep 2026
HM Revenue and Customs (HMRC) published analysis of intra-UK migration and labour market participation in April 2024 and subsequently updated its analysis of intra-UK migration in 2026. These analyses use HMRC administrative data to examine movements of t...