Revenue Scotland and Tax Powers Act 2014 section 114

Procedure for making claims etc.

Section 114 specifies the procedural rules that apply when taxpayers make claims for relief from double assessment, excessive assessment, or repayment of overpaid tax.

• Claims for relief under sections 106 to 108 must follow the procedures set out in Schedule 3 of the Act.
• Section 106 covers relief where a taxpayer has been assessed twice for the same liability (double assessment).
• Section 107 covers claims where a taxpayer believes they have been over-assessed or have overpaid tax.
• Section 108 covers repayment claims where an order changing the basis of a tax has not been approved.