Revenue Scotland and Tax Powers Act 2014 section 105

Assessment procedure

Section 105 sets out the procedural requirements that Revenue Scotland must follow when issuing a tax assessment, including what information the notice must contain and the payment deadline.

• Revenue Scotland must serve a formal notice of assessment on the taxpayer, stating the tax due, the date of issue, the payment deadline, and the time allowed for requesting a review or appeal.
• Any tax or repayment amount arising from the assessment must be paid within 30 days of the date the assessment is issued.
• Once the notice of assessment has been served, it cannot be changed except through specific provisions set out in the legislation.
• A designated officer who has made the assessment decisions may delegate the administrative completion of the assessment process, including serving the notice, to another designated officer.