Accountability Report
Corporate Governance Report
The Directors’ Report
Revenue Scotland Board 2023-24
In line with paragraph 1 of Schedule 1 of 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.
Summary Financial Data
Devolved Taxes 2019-24
| 2019-20 £’000 |
2020-21 £’000 |
2021-22 £000 |
2022-23 £000 |
2023-24 £000 |
|
Notes to the Accounts
1 Statement of Accounting Policies
1.1 Basis of accounting
Financial Statements 2023-24
Statement of comprehensive net expenditure
For the Year Ended 31 March 2024c
| Note | 2023-24 Administration £000 |
2023-24 Programme £000 |
2023-24 Total £000 |
Independent Auditor’s Report
Independent auditor’s report to Revenue Scotland, the Auditor General for Scotland and the Scottish Parliament
Performance Report
Introduction
This performance overview serves as a summary to provide readers with a clear and comprehensive understanding of Revenue Scotland, our purpose, and our performance over the reporting period. This section summarises our strategic outcomes, our performance in relation to these outcomes, and the management of key risks.
The performance overview begins by detailing our key functions, our governance structure, before discussing our progress against the strategic outcomes outlined in our Corporate Plan 2021-24
Notes to the Accounts
1. Statement of accounting policies
Devolved Taxes Account 2023-24: Financial Statements
Statement of Revenue and Expenditure
for the year ended 31 March 2024
| Note | 2023-24 £000 |
2022-23 £000 |
|
| Revenue Taxes |
Independent Auditor’s Report
Independent Auditor’s report to the Auditor General for Scotland and the Scottish Parliament