Partial control over income tax rates in Scotland may not be devolved before the Scottish budget is presented to Holyrood, according to an internal HMRC document.

An HMRC risk analysis document was obtained by The Scotsman following a Freedom of Information (FOI) request by shadow Scottish Secretary Ian Murray.

Mr Murray said the document showed it is “time for the UK and Scottish Governments to get a grip”.

Last week, it emerged that the Scottish Government’s draft budget for 2016-17 would not be published until after the UK government’s spending review in late November.

There is now concern that Finance Secretary John Swinney will not be able to announce the Scottish Rate of Income Tax (SRIT) when that budget is presented.

The risk analysis also states: “There is a risk that the Scottish taxpayer notification cannot be issued as the Scottish rate is not set in time.”

However, a Scottish Government spokesperson told The Scotsman: “There has been good progress in preparing to implement the Scottish rate of income tax.

“As Scottish taxpayer status is determined by main place of residence in the UK, HMRC will use the addresses it holds in its records to identify taxpayers who live in Scotland.

“No definitive list of Scottish residents exists and HMRC will continue checking its address data against third party information to check accuracy.”