Police probe Yes Scotland accounts over £1.5 million missing, heightening SNP finance scrutiny.

The 2015 Yes Scotland accounts include a specific accounting treatment of donations: they are recognised as income when received, which reduced deferred income as at 30 April 2013 from £878,978 to nil and increased other income by £878,978, from £1,524,998 to £2,403,976.
David Henry said he will hand over documentary evidence to police and has already received an incident number, with plans to meet detectives again next week to provide a full statement.
Henry was among the earliest complainants about SNP finances whose concerns fed into the Branchform investigations that culminated in scrutiny of Peter Murrell and SNP funds.
The police probe into Yes Scotland’s accounts has sharpened demands for an independent inquiry into SNP finances, with Scottish Labour and other deputies urging parliamentary scrutiny at Holyrood or Westminster.
Yes Scotland was launched in 2012 as a cross-party campaign for independence and ran the official 2014 referendum campaign, though it was not part of the SNP, with senior officials having key roles.
Police Scotland is investigating claims that £1.5 million went missing from the accounts of Yes Scotland Ltd, the group that ran the official 2014 Scottish independence campaign. The complaint was filed by David Henry, a former SNP branch secretary, according to The Telegraph and Yahoo News.
Henry says he has already received a police incident number and plans to meet detectives next week to hand over a full statement and documentary evidence. The probe adds fresh scrutiny to SNP-linked finances at a moment when the party is already under intense public pressure over its handling of funds.
The heart of Henry's complaint lies in a specific accounting entry in Yes Scotland's 2015 financial statements. The accounts show that donations were recorded as income when received. That treatment reduced deferred income as of 30 April 2013 from £878,978 to zero, while pushing other income up from £1,524,998 to £2,403,976, according to Daily Business Group.
By 2016, Yes Scotland's accounts showed zero balances across dormant accounts. Henry argues this leaves roughly £1.5 million unaccounted for. Police Scotland has confirmed it is looking into the complaint, though no charges have been brought.
Henry is not a new voice on this issue. He was one of the earliest people to raise concerns about SNP financial practices. His earlier complaints helped feed into the so-called Branchform investigation, which eventually turned its focus onto Peter Murrell, Nicola Sturgeon's husband, according to The Telegraph.
Murrell was arrested and charged in connection with alleged embezzlement of SNP funds. That case has already put SNP finances under a national spotlight. Henry's new complaint about Yes Scotland now adds a second front to that scrutiny.
Yes Scotland was set up in 2012 as a cross-party campaign for independence. It was not formally part of the SNP, but senior SNP figures held key roles inside it. Critics say that close relationship makes the missing funds a party accountability issue, not just a corporate one, according to Daily Mail.
Yes Scotland ran the official 2014 referendum campaign, which ended in a 55% vote to remain in the UK. The group was later wound down. The fact that its accounts are now the subject of a police probe has reopened questions about how its money was managed and where it went.
The Yes Scotland investigation has sharpened demands for a formal parliamentary inquiry. Scottish Labour and other opposition figures are calling for scrutiny at either Holyrood or Westminster. They argue the public cannot trust political finance without independent oversight, according to Daily Mail.
The SNP has not publicly responded to the specific claims about Yes Scotland's accounts. But with the Murrell case still active and now a second police probe in play, pressure on the party to answer questions about financial governance continues to build.
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