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Revenue Scotland and Tax Powers Act 2014

▸ PART 1 Overview of Act
  • Section 1 – Overview of Act
▸ PART 2 Revenue Scotland
  • ▸ Establishment of Revenue Scotland
    • Section 2 – Revenue Scotland
  • ▸ Functions of Revenue Scotland
    • Section 3 – Functions of Revenue Scotland
  • ▸ Delegation of Revenue Scotland functions
    • Section 4 – Delegation of functions by Revenue Scotland
  • ▸ Money
    • Section 5 – Payments into the Scottish Consolidated Fund
    • Section 6 – Rewards
  • ▸ Independence of Revenue Scotland
    • Section 7 – Independence of Revenue Scotland
  • ▸ Ministerial guidance
    • Section 8 – Ministerial guidance
  • ▸ Provision of information, advice or assistance to Ministers
    • Section 9 – Provision of information, advice or assistance to the Scottish Ministers
  • ▸ Charter of standards and values
    • Section 10 – Charter of standards and values
  • ▸ Corporate plan
    • Section 11 – Corporate plan
  • ▸ Annual report
    • Section 12 – Annual report
▸ PART 3 Information
  • ▸ Use of information by Revenue Scotland etc.
    • Section 13 – Use of information by Revenue Scotland and other persons
  • ▸ Protected taxpayer information
    • Section 14 – Protected taxpayer information
    • Section 15 – Confidentiality of protected taxpayer information
    • Section 16 – Protected taxpayer information: declaration of confidentiality
  • ▸ Other limits on use and disclosure of information
    • Section 17 – Disclosure of information prohibited or restricted by statute or agreement
    • Section 18 – Protected taxpayer information: use by the Keeper
  • ▸ Offence of wrongful disclosure
    • Section 19 – Wrongful disclosure of protected taxpayer information
▸ PART 4 The Scottish Tax Tribunals
  • ▸ CHAPTER 1 Introductory
    • Section 20 – Overview
  • ▸ CHAPTER 2 Establishment and leadership
    • Establishment
    • Leadership
  • ▸ CHAPTER 3 Membership
    • Membership of Tax Tribunals
    • Judicial members
    • Status and capacity
  • ▸ CHAPTER 4 Decision-making and composition
    • Decision-making and composition: general
    • Decisions by two or more members
  • ▸ CHAPTER 5 Appeal of decisions
    • Appeal from First-tier Tribunal
    • Appeal from Upper Tribunal
    • Further provision on permission to appeal
  • ▸ CHAPTER 6 Special jurisdiction
    • Section 40 – Judicial review cases
    • Section 41 – Procedural steps where petition remitted
    • Section 42 – Decision on remittal
    • Section 43 – Additional matters
    • Section 44 – Meaning of judicial review
  • ▸ CHAPTER 7 Powers and enforcement
    • Section 45 – Venue for hearings
    • Section 46 – Conduct of cases
    • Section 47 – Enforcement of decisions
    • Section 48 – Award of expenses
    • Section 49 – Additional powers
    • Section 50 – Offences in relation to proceedings
  • ▸ CHAPTER 8 Practice and procedure
    • Tribunal rules: general
    • Particular matters
    • Issuing directions
  • ▸ CHAPTER 9 Administration
    • Section 58 – Administrative support
    • Section 59 – Guidance
    • Section 60 – Annual reporting
  • ▸ CHAPTER 10 Interpretation
    • Section 61 – Interpretation
▸ PART 5 The general anti-avoidance rule
  • ▸ Introductory
    • Section 62 – The general anti-avoidance rule: introductory
  • ▸ Artificial tax avoidance arrangements
    • Section 63 – Tax avoidance arrangements
    • Section 64 – Meaning of “artificial”
    • Section 65 – Meaning of “tax advantage”
  • ▸ Counteracting tax advantages
    • Section 66 – Counteracting tax advantages
    • Section 67 – Proceedings in connection with the general anti-avoidance rule
    • Section 68 – Notice to taxpayer of proposed counteraction of tax advantage
    • Section 69 – Final notice to taxpayer of counteraction of tax advantage
    • Section 70 – Counteraction of tax advantages: payment of tax charged etc.
    • Section 71 – Assumption of tax advantage
  • ▸ General anti-avoidance rule: commencement and transitional provision
    • Section 72 – General anti-avoidance rule: commencement and transitional provision
▸ PART 6 Tax returns, enquiries and assessments
  • ▸ CHAPTER 1 Overview
    • Section 73 – Overview
  • ▸ CHAPTER 2 Taxpayer duties to keep and preserve records
    • Duties to keep records
    • Penalties for failing to keep and preserve records
    • Duty to keep and preserve records: further provision
  • ▸ CHAPTER 3 Tax returns
    • Filing dates
    • Amendment and correction of returns
  • ▸ CHAPTER 4 Revenue Scotland enquiries
    • Notice and scope of enquiry
    • Amendment of return during enquiry
    • Referral during enquiry
    • Completion of enquiry
  • ▸ CHAPTER 5 Revenue Scotland determinations
    • Section 95 – Determination of tax chargeable if no return made
    • Section 96 – Determination to have effect as a self-assessment
    • Section 97 – Determination superseded by actual self-assessment
  • ▸ CHAPTER 6 Revenue Scotland assessments
    • Assessment of loss of tax or of excessive repayment
    • Conditions for making Revenue Scotland assessments
    • Notice of assessment and other procedure
  • ▸ CHAPTER 7 Relief in case of excessive assessment or overpaid tax
    • Double assessment
    • Overpaid tax etc.
    • Order changing tax basis not approved
    • Defence of unjustified enrichment
    • Other defences to claims
    • Procedure for making claims
    • Contract settlements
▸ PART 7 Investigatory powers of Revenue Scotland
  • ▸ CHAPTER 1 Investigatory powers: introductory
    • Overview
    • Interpretation
  • ▸ CHAPTER 2 Investigatory powers: information and documents
    • Section 123 – Power to obtain information and documents from taxpayer
    • Section 124 – Power to obtain information and documents from third party
    • Section 125 – Approval of taxpayer notices and third party notices
    • Section 126 – Copying third party notice to taxpayer
    • Section 127 – Power to obtain information and documents about persons whose identity is not known
    • Section 128 – Third party notices and notices under section 127: groups of undertakings
    • Section 129 – Third party notices and notices under section 127: partnerships
    • Section 130 – Power to obtain information about persons whose identity can be ascertained
    • Section 131 – Notices
    • Section 132 – Complying with information notices
    • Section 133 – Producing copies of documents
    • Section 134 – Further provision about powers relating to information notices
  • ▸ CHAPTER 3 Restrictions on powers in Chapter 2
    • Section 135 – Information notices: general restrictions
    • Section 136 – Types of information
    • Section 137 – Taxpayer notices following a tax return
    • Section 138 – Protection for privileged communications between legal advisers and clients
    • Section 139 – Protection for auditors
    • Section 140 – Auditors: supplementary
  • ▸ CHAPTER 4 Investigatory powers: premises and other property
    • Inspection of business premises
    • Inspection for valuation etc.
    • Approval of tribunal for premises inspections
    • Other powers in relation to premises
    • Restriction on inspection of documents
  • ▸ CHAPTER 5 Further investigatory powers
    • Section 150 – Power to copy and remove documents
    • Section 151 – Computer records
  • ▸ CHAPTER 6 Reviews and appeals against information notices
    • Section 152 – Review or appeal against information notices
    • Section 153 – Power to modify section 152
    • Section 154 – Disposal of reviews and appeals in relation to information notices
  • ▸ CHAPTER 7 Offences relating to information notices
    • Section 155 – Offence of concealing etc. documents following information notice
    • Section 156 – Offence of concealing etc. documents following information notification
▸ PART 8 Penalties
  • ▸ CHAPTER 1 Penalties: introductory
    • Overview
    • Double jeopardy
  • ▸ CHAPTER 2 Penalties for failure to make returns or pay tax
    • Penalties for failure to make returns
    • Amounts of penalties for failure to make returns: LBTT
    • Amounts of penalties for failure to make returns: Scottish landfill tax
    • Penalties for failure to pay tax
    • Amounts of penalties for failure to pay tax: LBTT
    • Amounts of penalties for failure to pay tax: Scottish landfill tax
    • Amounts of penalties for failure to pay tax: Scottish landfill tax
  • ▸ CHAPTER 3 Penalties relating to inaccuracies
    • Penalties for inaccuracies in taxpayer documents
    • Penalty for inaccuracy attributable to another person
    • Penalty for failure to notify under-assessment
    • Penalties under Chapter 3: general
  • ▸ CHAPTER 4 Penalties relating to investigations
    • Penalties for failure to comply or obstruction
    • Penalties for inaccurate information or documents
    • Penalties for concealing, destroying etc. documents
    • Penalties: failure to comply with time limit
    • Penalties under Chapter 4: general
  • ▸ CHAPTER 5 Other administrative penalties
    • Penalties for failure to register for tax etc.
    • Penalties under Chapter 5: general
▸ PART 9 Interest on payments due to or by Revenue Scotland
  • Section 217 – Interest on unpaid tax
  • Section 218 – Interest on penalties
  • Section 219 – Interest on repayment of tax overpaid etc.
  • Section 220 – Rates of interest
▸ PART 10 Enforcement of payment of tax
  • ▸ CHAPTER 1 Enforcement: general
    • Issue of tax demands and receipts
    • Fees for payment
    • Certification of matters by Revenue Scotland
    • Court proceedings
    • Summary warrant
    • Recovery of penalties and interest
  • ▸ CHAPTER 2 Enforcement: powers to obtain contact details for debtors
    • Section 227 – Requirement for contact details for debtor
    • Section 228 – Power to obtain details
    • Section 229 – Reviews and appeals against notices or requirements
    • Section 230 – Power to modify section 229
    • Section 231 – Penalty
▸ PART 11 Reviews and appeals
  • ▸ CHAPTER 1 Introductory
    • Overview
    • Appealable decisions
  • ▸ CHAPTER 2 Reviews
    • Review of appealable decisions
  • ▸ CHAPTER 3 Appeals
    • Section 241 – Right of appeal
    • Section 242 – Notice of appeal
    • Section 243 – Late notice of appeal
    • Section 244 – Disposal of appeal
  • ▸ CHAPTER 4 Supplementary
    • Section 245 – Reviews and appeals not to postpone recovery of tax
    • Section 246 – Settling matters in question by agreement
    • Section 247 – Application of this Part to joint buyers
    • Section 248 – Application of this Part to trustees
    • Section 249 – References to the “tribunal”
    • Section 250 – Interpretation
▸ PART 12 Final provisions
  • ▸ Communications from taxpayers to Revenue Scotland
    • Section 251 – Communications from taxpayers to Revenue Scotland
  • ▸ Continuity of designated officers’ acts
    • Section 251E – Continuity of designated officers’ acts
  • ▸ Interpretation
    • Section 252 – General interpretation
    • Section 253 – Index of defined expressions
  • ▸ Subordinate legislation
    • Section 254 – Subordinate legislation
  • ▸ Ancillary provision
    • Section 255 – Ancillary provision
  • ▸ Modification of enactments
    • Section 256 – Minor and consequential modifications of enactments
  • ▸ Crown application
    • Section 257 – Crown application: criminal offences
    • Section 258 – Crown application: powers of entry
    • Section 259 – Crown application: Her Majesty
  • ▸ Commencement and short title
    • Section 260 – Commencement
    • Section 261 – Short title
▸ SCHEDULE 1 Revenue Scotland
  • ▸ Membership
    • 1.(1) Revenue Scotland is to consist of no fewer than...
  • ▸ Disqualification
    • 2.(1) A person may not be appointed as a member...
  • ▸ Removal of members
    • 3.The Scottish Ministers may, by giving notice in writing, remove...
  • ▸ Remuneration and expenses
    • 4.(1) Revenue Scotland may pay to— (a) its members, and...
  • ▸ Committees
    • 5.(1) Revenue Scotland may establish committees for any purpose relating...
  • ▸ Procedure
    • 6.(1) Revenue Scotland may regulate its own procedure (including quorum)...
  • ▸ Internal delegation by Revenue Scotland
    • 7.(1) Revenue Scotland may authorise— (a) a member,
  • ▸ Chief executive and other staff
    • 8.(1) Revenue Scotland is to employ a chief executive.
  • ▸ Powers
    • 9. In addition to any other powers it has, Revenue Scotland...
▸ SCHEDULE 2 The Scottish Tax Tribunals
  • ▸ PART 1 Appointment of members
    • President of the Tax Tribunals: eligibility for appointment
    • First-tier Tribunal: ordinary members
    • First-tier Tribunal: legal members
    • Upper Tribunal: legal members
    • Disqualification from office
    • Eligibility under regulations
  • ▸ PART 2 Conditions of membership etc.
    • Application of this Part
    • Initial period of office
    • Reappointment
    • Appointment to position of President
    • Termination of appointment
    • Pensions etc.
    • Oaths
    • Other conditions
  • ▸ PART 3 Conduct and discipline
    • Application of this Part
    • Conduct Rules
    • Reprimand etc.
    • Suspension of membership
    • Judicial Complaints Reviewer
  • ▸ PART 4 Fitness and removal
    • Application of this Part
    • Constitution and procedure
    • Composition and remuneration
    • Proceedings before fitness assessment tribunal
    • Suspension during investigation
    • Report and removal
    • Application of this Part to the President of the Tax Tribunals
    • Interpretation
▸ SCHEDULE 4 Minor and consequential modifications
  • ▸ Debtors (Scotland) Act 1987
    • 1.(1) The Debtors (Scotland) Act 1987 (c.18) is amended as...
  • ▸ Environment Act 1995
    • 2.(1) The Environment Act 1995 (c.25) is amended as follows....
  • ▸ Public Finance and Accountability (Scotland) Act 2000
    • 3. In section 9(1) of the Public Finance and Accountability (Scotland)...
  • ▸ Ethical Standards in Public Life etc. (Scotland) Act 2000
    • 4. In the Ethical Standards in Public Life etc. (Scotland) Act...
  • ▸ Freedom of Information (Scotland) Act 2002
    • 5. In the Freedom of Information (Scotland) Act 2002 (asp 13),...
  • ▸ Public Appointments and Public Bodies etc. (Scotland) Act 2003
    • 6. In the Public Appointments and Public Bodies etc. (Scotland) Act...
  • ▸ Public Services Reform (Scotland) Act 2010
    • 7. In the Public Services Reform (Scotland) Act 2010 (asp 8),...
  • ▸ Public Records (Scotland) Act 2011
    • 8. In the Public Records (Scotland) Act 2011 (asp 12), in...
  • ▸ Land and Buildings Transaction Tax (Scotland) Act 2013
    • 9.(1) The LBTT(S) Act 2013 is amended as follows.
  • ▸ Landfill Tax (Scotland) Act 2014
    • 10.(1) The LT(S) Act 2014 is amended as follows.
  • ▸ Tribunals (Scotland) Act 2014
    • 11.(1) The Tribunals (Scotland) Act 2014 (asp 10) is amended...
  • ▸ Procurement Reform (Scotland) Act 2014
    • 12. In the Procurement Reform (Scotland) Act 2014 (asp 12), in...
SCHEDULE 5 Index of defined expressions
PART 2 Revenue Scotland / Corporate plan

Corporate plan

Contents

  • Section 11 – Corporate plan Section commentary

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