Scotland, Wales (and potentially also England and Northern Ireland) are at a crossroads in terms of who is responsible for the administration of taxation. The model of a centralised single UK Tax Agency is giving way to a decentralised model and the creation of new devolved tax administrations in the shape of Revenue Scotland and the Welsh Revenue Authority.
The advent of devolved taxation provides an opportunity for Scotland and Wales to consider how they can deliver services differently, harnessing new technologies and new ways of engaging with their taxpayers. However, both Revenue Scotland and the Welsh Revenue Authority will need to consider how to future proof their operations.
In our view, designing a modern tax agency has to start from digital principles.