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The tax collection agency HMRC has said work to identify Scottish taxpayers is proving "more complex" than anticipated.
It wants access to NHS records to help identify those eligible to pay the new Scottish rate of income tax (SRIT).
Labour has called on the Scottish and UK governments to "get a serious grip" of the situation. HMRC said the project was "on track for successful delivery".
From April 2016, Holyrood will set income tax rates for the first time.
Only those who spend most of the tax year resident in Scotland will be required to pay the Scottish rate.
http://www.bbc.co.uk/news/uk-scotland-south-scotland-31194496
It wants access to NHS records to help identify those eligible to pay the new Scottish rate of income tax (SRIT).
Labour has called on the Scottish and UK governments to "get a serious grip" of the situation. HMRC said the project was "on track for successful delivery".
From April 2016, Holyrood will set income tax rates for the first time.
Only those who spend most of the tax year resident in Scotland will be required to pay the Scottish rate.
http://www.bbc.co.uk/news/uk-scotland-south-scotland-31194496