Accountability Report
Corporate Governance Report
The Directors’ Report
Revenue Scotland Board 2021-22 In line with paragraph 1 of Schedule 1 to the RSTPA, the Scottish Ministers are responsible for appointing between five and nine individuals to be members of the Revenue Scotland Board. One individual is appointed by Ministers as Chair.
Performance Report
Performance Overview
This overview gives a summary of Revenue Scotland’s purpose and objectives, key risks to the delivery of those objectives, together with its budget and performance for the year. Further detail is
Introduction
The performance report includes a short performance summary and an analysis section which considers performance against the strategic outcomes of our Corporate Plan 2021-24.
Notes to the Accounts
Statement of accounting policies
Basis of accounting
Financial Statements - Statement of revenue and expenditure
Statement of Revenue and Expenditure for the Year Ended 31 March 2022
| 2021-22 £000 | 2020-21 £000 | ||
|---|---|---|---|
| Revenue | |||
| Taxes | |||
| Land and Buildings Transaction tax | 2.1 | ||
Independent auditor’s report
Reporting on the audit of the financial statements
Opinion on financial statements
Accountability Report Corporate Governance Report
Statement of the Accountable Officer’s responsibilities
Lease transactions technical guidance
The lease transactions technical guidance is intended to supplement the lease transactions general guidance.
Contents
LBTT6001 - Introduction to leases
Revenue Scotland publishes Annual Reports and Accounts 2021-22
10 November 2022
Revenue Scotland has today (10 November) published its Annual Reports and Accounts 2021-22.
Annual Reports and Accounts 2021-22 - Resource Accounts
Statement from the Chair
I am delighted to present this Annual Report, covering the first full financial year since my appointment as Chair of Revenue Scotland in August 2021.
Annual Report and Accounts 2021-22 - Devolved Taxes Accounts
Foreword
Welcome to the Revenue Scotland Annual Report and Accounts for the Devolved Taxes for 2021-22.
This is the seventh reporting year since the organisation began its operational activity in April 2015, and also the first reporting period of Revenue Scotland’s 2021-24 corporate planning period.