Douglas Lumsden: HMT: Written Answers (1)

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Written Question

Taxation: Scotland

Thursday 17th September 2026

Asked by: Douglas Lumsden (Conservative - Aberdeen South)

Question to the HM Treasury:

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 receipts.

Answered by James Murray - Financial Secretary to the Treasury and Paymaster General

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 taxpayers and taxable income between Scotland, Wales and the rest of the UK over time, and they provide information on movements in the Scottish and wider UK tax base associated with intra-UK migration.