Investigations have been launched into the spending returns of both lead campaigns in last year's EU referendum, Stronger In and Vote Leave, the Electoral Commission watchdog has announced.
New figures reveal that a total of more than £32 million was spent on the campaign, with the Leave side funded by donations totalling £16.4 million outgunning the Remain side's £15.1 million.
The spending returns show that the Brexit battle was the most expensive referendum ever fought in British political history, said the Commission.
After its initial inspection of spending returns from both sides, the Commission found that neither Stronger In nor Vote Leave had submitted all the necessary invoices and receipts to back up their accounts. The watchdog also said details of suppliers were missing for some payments.
An investigation has also been opened into missing details of suppliers, invoices and receipts in the Liberal Democrats' return, as well as into individual campaigner Peter Harris, who delivered his spending report late and without the required audit form.
The Commission is also undertaking further examination of apparent discrepancies in returns submitted by the European Movement, Ukip, Labour Leave, Grassroots Out and Conservatives In, before deciding whether to open investigations.
The Commission's director of political finance, Bob Posner, said: "It is disappointing that some campaigners, including both lead campaigners, appear to have not fully reported all their spending as they should have.
"Missing spending details undermines transparency and makes the returns harder for the public to understand. Where it appears campaigners have not fulfilled their legal obligations, we have begun and will continue to take action to deal with this."
A Vote Leave spokesman said: "Vote Leave's accounts were approved by external auditors and we believe we have fully complied with all the spending regulations for the EU referendum.
'Vote Leave will fully co-operate with the Electoral Commission's investigation. When we handed in our return on 23 December, we realised that we had submitted it with excess spending that did not need to be reported so it was therefore amended. We were also missing a handful of invoices from suppliers but these have since been provided.'
Why are you making commenting on The Herald only available to subscribers?
It should have been a safe space for informed debate, somewhere for readers to discuss issues around the biggest stories of the day, but all too often the below the line comments on most websites have become bogged down by off-topic discussions and abuse.
heraldscotland.com is tackling this problem by allowing only subscribers to comment.
We are doing this to improve the experience for our loyal readers and we believe it will reduce the ability of trolls and troublemakers, who occasionally find their way onto our site, to abuse our journalists and readers. We also hope it will help the comments section fulfil its promise as a part of Scotland's conversation with itself.
We are lucky at The Herald. We are read by an informed, educated readership who can add their knowledge and insights to our stories.
That is invaluable.
We are making the subscriber-only change to support our valued readers, who tell us they don't want the site cluttered up with irrelevant comments, untruths and abuse.
In the past, the journalist’s job was to collect and distribute information to the audience. Technology means that readers can shape a discussion. We look forward to hearing from you on heraldscotland.com
Comments & Moderation
Readers’ comments: You are personally liable for the content of any comments you upload to this website, so please act responsibly. We do not pre-moderate or monitor readers’ comments appearing on our websites, but we do post-moderate in response to complaints we receive or otherwise when a potential problem comes to our attention. You can make a complaint by using the ‘report this post’ link . We may then apply our discretion under the user terms to amend or delete comments.
Post moderation is undertaken full-time 9am-6pm on weekdays, and on a part-time basis outwith those hours.
Read the rules here