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<p>HM Revenue & Customs (HMRC) administer Scottish income tax as part of the UK
income tax system. Scottish income tax is collected through existing PAYE and Self-Assessment
processes, which have been adapted to reflect Scottish income tax rates and thresholds.</p><p>
</p><p>HMRC receive data from employers across the UK as part of their administration
of income tax, and do not have any specific data-sharing arrangements with NHS Scotland
or other Scottish health agencies to assist in the administration of Scottish income
tax.</p><p> </p><p>Further information about how HMRC administer Scottish income tax
and work with employers can be found in the Scottish Income Tax HMRC annual report
2020, which is published on GOV.UK: <a href="https://www.gov.uk/government/publications/scottish-income-tax-hmrc-annual-report-2020"
target="_blank">https://www.gov.uk/government/publications/scottish-income-tax-hmrc-annual-report-2020</a>.</p>
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