First up the finance and constitution ministers take the hot seats for questions from MSPs. 

In the chamber this afternoon we begin with portfolio questions which focuses on the finance and constitution brief and then economy, jobs and fair work. 

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The Scottish Conservatives will then lead a debate .......yup, that's right, more taxation!

After decision time, SNP MSP Maree Todd leads this evening's members' debate on Scotland's climate targets.

Finance Committee Convener Bruce Crawford moves the Finance Committee into private session.

We'll be back at 2pm.

Conservative MSP Adam Tomkins asks about relationship between HMRC and the Scottish Fiscal Commission (SFC).

Discussions are in progress between the Scottish government to agree a Service Level Agreement which will set out how HMRC will administer Scottish income tax, including the data that will be provided to demonstrate performance and enable effective operation of devolved powers. 

According to the HMRC submission to the committee, the shared aim with the Scottish government is to agree the Service Level Agreement by April 2017.  

Sarah Walker says HMRC has been working with the Scottish government since before 2012 and there is a pretty good relationship.

She says the relationship with the Scottish Fiscal Commission has yet to develop as it is is still being set up.

Scottish Green Party co-convener Patrick Harvie says HMRC has only published illustrative figures in relation to a 1p tax change.

Mr Harvie says given new more flexible powers are coming in, will HMRC publish a wider range of figures.

Sarah Walker from HMRC wonders if the Scottish government should do that, although HMRC could do it.

Scottish Labour MSP James Kelly asks if 87% of tax receipts means 87% of revenue.

Sarah Walker, Deputy Director Devolution for HMRC, says it is revenue.

Mr Kelly says that means the other 13% is self assessed. 

The Labour MSP says there is a delay in people submitting self assessment forms and making payments and asks how forecasts are updated to reflect this.

Ms Walker says HMRC update forecasts.

She says over 99% of the revenue should be collected by the 15 month point and the rest may have to be collected via compliance measures. 

Mr Kelly asks if the is any estimate of the amounts that may not be recovered by the 15 month point, Ms Walker says it is estimated that it will be within 1-2%.

Mr Kelly says it would be more helpful to have a more accurate figure. 

SNP MSP Ivan McKee asks what the thinking behind high level compliance is. 

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Jim Harra from HMRC says the high level of compliance approach in relation to Scottish taxpayer status continues to be discussed between HMRC and Scottish government officials. 

Mr Harra says the exact extent and nature of HMRC's compliance approach will depend on the extent of divergence in rates/thresholds between Scotland and the rest of the UK. 

Crucially, what the Scottish government will not be able to do is alter the rates of National Insurance and VAT, which are the two big sources of revenue, along with income tax.

And one of the significant tax powers that is not included in this new batch of changes is Corporation Tax, levied on the profits of companies.

That's unlike Northern Ireland which is set to be given control over that tax in 2018. Its politicians successfully argued that it needed to remain competitive with its island neighbours in the Republic which has a Corporation Tax rate of 12.5% - that contrasts with the current UK rate of 20%.

Although Holyrood will have more control over income tax, it will not be able to set the personal allowance - basically the starting figure at which people pay tax. 

Scottish Conservative MSP Dean Lockhart asks if the residency test for Scots who spend time abroad will be the same as the UK test.

Sarah Walker says the first thing that has to be established is whether or not the person is a UK taxpayer.

Ms Walker says, beyond that, it may come down to how many days the person spends in Scotland. 

"It may come down to counting the days," says Ms Walker. 

Mr Lockhart asks what the process is when a person has more than one residency and it is not clear which is the main residency.

Ms Wlaker says the are a number of ways to determine this such as; where their family live, where they are registered with a GP and where their kids go to school.

She says in the vast majority of cases it will be clear, but where it is not it may come down to counting the days spent in each residency. 

SNP MSP Ash Denham asks what has been done to ensure the database is fit for purpose going forward.

Ms Denham also asks if there was a dispute on whether a person is a Scottish taxpayer or not, who would make the final decision.

Sarah Walker says there are rules that determine whether a person is a Scottish taxpayer or not.

Ms Walker says the databases will be compared and cross checked with other third party databases and there will also be more digital communications to taxpayers to allow them to update their details. 

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SNP MSP Ash Denhom asks about the failure to identify some of the Scottish taxpayers.

Ms Denhom says the error in HMRC parameters missed out over 400,000 tax payers and she asks how can the public and the Scottish government have confidence in HMRC.

Jim Harra from HMRC says it was an error in the scan parameters and HMRC has been completely transparent about the issue.

He says HMRC were very quickly alerted to the issue and put it right.

Mr Harra says the quality of the database will be better going forward.

Scottish Conservative MSP Murdo Fraser asks how much confidence in the Scottish taxpayer data.

Jim Harra from HMRC says it will be an ongoing process and the database will be refined and added to.

He says HMRC have identified missing address information on the database but he says this is being worked on.

Sarah Walker from HMRC says work is being done to get the additional address information from other sources.

Mr Fraser asks if people have challenged their Scottish status or non-Scottish status.

Ms Walker says they have received calls and they would change the details if a taxpayer says they do not live in Scotland but they do not keep a record of this. 

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SNP MSP Linda Fabiani asks whether the lease in East Kilbride has a brake clause which could be considered before the nine-year period.

Jim Harra from HMRC says it is the intention to secure the lease at Queensway House for 9 years but he can't say it will definitely happen.

Ms Fabiani says that means there is a brake clause and Mr Harra says he assumes so.

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Mr Harvie asks if the experience of staff will be the same after the changes or lower as a result of employees leaving.

Mr Harra says retaining experienced staff is a challenge anyway and points out that 48% of the workforce is over 50.

He says training and passing on the knowledge and tools is and will be important. 

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Jim Harra from HMRC says the HMRC department is left with a legacy of the way business was done in the past, when the local tax office served the local population.

The purpose of this transformation is to move to 13 major sites around the country, he says.

The HMRC representative says: "There are clearly impacts on our people as we do that."

He says in Scotland more than 90% of staff are in reasonable travelling time from the new regional centres.

Scottish Greens Co-convener Patrick Harvie says PCS have expressed serious concerns about the impact of the changes.

Mr Harvie says they are concerned about staff losses and moves.

The Scottish Greens Co-convener asks how these concerns have been responded to by HMRC. 

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The tax collection agency, HMRC, is to consolidate its UK network of offices in a move which could see more than 2,000 jobs lost in Scotland.

More than 8,000 people are currently employed at the agency's 18 Scottish offices, including major centres in Dundee, Cumbernauld and East Kilbride.

HMRC said by 2021, a maximum of 6,300 staff would be based at new regional centres in Glasgow and Edinburgh.

A smaller unit will be retained at the national crime campus in Gartcosh.

HMRC's chief executive Lin Homer said: "HMRC has too many expensive, isolated and outdated offices.

"This makes it difficult for us to collaborate, modernise our ways of working, and make the changes we need to transform our service to customers and clamp down further on the minority who try to cheat the system."