Written question asked by Douglas Lumsden (Conservative) on Wednesday, 9 September 2026, in the House of Commons. It was due for an answer on Friday, 11 September 2026. It was answered by James Murray (Labour) on Thursday, 17 September 2026 on behalf of the Treasury.

Taxation: Scotland

Question: 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.

Answer: 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.

Secondary information