We asked HMRC about the cost implications of running the Scottish Income Tax system. HMRC said the way it administers Scottish Income Tax is same as for UK Income Tax. The Scottish Government pays for the “bit more money” HMRC spends on IT and accounting needed, for example, to make sure that it accounts for Scottish Income Tax separately. It said that the additional rate band in Scotland makes its Income Tax system slightly more complex which might generate more customer contact, but this was at the margins.14