Why GERS might properly be called "crap data".
http://www.taxresearch.org.uk/Blog/2017/03/15/more-on-why-gers-might-properly-be-called-crap-data/

"According to the GERS figures, Scotland has a deficit of £14.8 billion a year. The equivalent figures for Wales and Northern Ireland allocate deficits of £14.7 billion and £9.16 billion respectively. Yet the entire annual deficit for the whole of the UK is £67 billion. The GER figures would have us believe that Scotland, Wales and Northern Ireland, with a combined 16% of the UK population between them, are responsible for a whopping 58% of the entire UK annual deficit."
https://weegingerdug.wordpress.com

"Each year Scotland suffers the GERS fiasco and right now the Unionists revel in it because this is an account fabricated to support their cause. My suggestion is that GERS is not an account in any meaningful sense. It is just a political stunt. It is time (for) Scottish nationalists, including those in government, to treat it as such and begin a robust fightback." Professor Richard Murphy.
http://www.taxresearch.org.uk/Blog/2018/08/24/gers-is-not-a-meaningful-account-but-is-just-a-political-stunt-it-is-time-all-nationalists-treated-it-as-such/

A simple and amusing video showing why the annual GERS (General Expenditure and Revenue Scotland) statement says nothing about the finances of an independent Scotland.  
https://www.youtube.com