1. This is the percentage of all self-assessed tax returns that are accepted without any need for amendment
  2. This is the total running costs for all aspects of Revenue Scotland functioning as a percentage of the total money transferred into the Scottish Consolidated Fund plus the Scottish Landfill Communities Fund and not 'clawed back'.
  3. 'Limited' assurance is where controls are developing but weak.
    'Reasonable' assurance is where controls are adequate but require improvement.