Landfill Tax (Scotland) Act 2014 section 25B

Communications from taxpayers to the Tax Authority

Section 25B sets out the requirements that taxpayers must follow when sending notices, applications or other communications to the Tax Authority (Revenue Scotland) under the Landfill Tax (Scotland) Act 2014.

• Any notice, application or other document sent to the Tax Authority under this Act must meet specific requirements set by the Tax Authority.
• Communications must use the form specified by the Tax Authority, include the information the Tax Authority requires, and be delivered in the manner the Tax Authority directs.
• These requirements apply broadly to all communications under the Act unless the Act itself provides otherwise in a specific context.
• In practice, taxpayers should always check Revenue Scotland's current guidance for the correct forms, required information and submission methods before making any communication.