Many senior technical and policy positions are in London, including the vast majority of oil and gas specialists, whose expertise Revenue Scotland might find essential. National Insurance staff are based in Newcastle.
Yes, and after Scotland becomes independent many of these people will be looking for a new job, there being a lot less oil and gas to tax from London, and approximately 9% fewer national insurance contributions to administer...
As you've read Dunleavy's blog, you'll have also noted his points about outdated, arcane and exoensive to run centralised IT systems in the current HMRC, and also that both DWP and Revenue Scotland already operate substantial administrations in Scotland. Also his point about Scotland's administrative setup not remotely resembling Whitehall's expensive 'Rolls Royce' ministry silos, but being more modern, flexible, efficient and cheaper to run?
I applaud your scepticism and holding to account of Scottish government claims. To dissect Dunleavy's points in support of the Treasury 'analysis' however, seems to be siding with the 'no' camp to my eye. Dunleavy's not a 'yes' campaigner as far as I can tell, neither in the pay of the Scottish government. He's just miffed at his work being abused in this way.
We may all draw upon comparisons from elsewhere in an attempt to refute Dunleavy's claims if we wish, but he's the one who compiled a serious academic report into such costs, not us. I'm inclined to find him the more credible voice in all of this, I must say.
Just as I wouldn't seek to correct your good self on the running of opinion polls (however sceptical I might be about the results), I'm not about to pretend I know more than Dunleavy about the costs of setting up, moving or running government administrations.