ONE of Scotland’s most senior police officers asked for relocation expenses to be paid by cash transfer – sparking claims it circumvented tax.

Deputy chief constable Rose Fitzpatrick was handed £67,000 in expenses by the Scottish Police Authority between 2014 and 2017.

Former SPA accountant Amy McDonald told an employment tribunal the cash would not have gone through the payroll system, and compared it to a bonus payment.

She previously claimed four senior SPA figures received payments worth £350,000 which they were not entitled to.

This included a £165,000 “golden handshake” deal for a senior executive who had been arrested for domestic abuse.

Mrs McDonald said she raised concerns with senior officials, public spending watchdog Audit Scotland and Justice Secretary Michael Matheson.

Audit Scotland previously criticised the SPA’s spending, insisting the relocation expenses dished out to Ms Fitzpatrick “did not represent a good use” of public funds.

Mrs McDonald said: "The deputy chief constable asked for a cash transfer. This is something which does not go through the tax system."

She previously told the tribunal of a number of redundancy packages she claimed went against SPA policy.

However a court order obtained by the SPA prevents any identification of the senior figures involved. Efforts by the BBC to have the order removed have been refused.

Mrs McDonald joined the SPA as director of financial accountability in 2014 and now works in its forensic science team. She argues that she has suffered as a result of her whistleblowing.

It comes as the deputy chair of the SPA, Nicola Marchant, announced she would be stepping down next week.

MSPs previously said they did not have confidence in SPA board members' ability to perform their role adequately.

Jenny Marra MSP, convener of Holyrood's public audit committee, said: “Our committee has already expressed significant concerns about the performance of SPA board members who remained in post despite the board’s previous unacceptable practices and poor-decision making.

“Dr Nicola Marchant’s resignation is a step in the right direction. For governance to improve at the SPA, there needs to be clear understanding of good practice so it does not repeat the huge mistakes that were made in the past.”