The party's annual accounts show that its income and membership both dropped last year.
First Minister and SNP leader Humza Yousaf has made changes to the way his party records donations
It is the party's second biggest deficit ever recorded - and its largest in year with no parliamentary election. Only the Conservatives recorded a larger deficit then the SNP with £2.38m in the red. The Scottish Conservatives do not publish accounts. The Electoral Commission report also showed the SNP ended 2022 with a negative balance of almost £220,000, and its accumulated reserves fell from £584,649 to negative £219,629.
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