The Treasury has not submitted evidence to the Scottish Government's National Conversation.
The Commission on Scottish Devolution was established by majority vote in the Scottish Parliament and with the full support of the UK Government. UK Departments submitted evidence to the Commission during its first phase of evidence gathering.
The Commission recently published its final report, which can be found here:
A Steering Group has been established under the Chairmanship of the Secretary of State for Scotland to help the UK Government and the Scottish Parliament plan how to take forward the Calman recommendations and deliver stronger devolution within a stronger United Kingdom.