Revenue Scotland and Tax Powers Act 2014 section 115

Time-limit for making claims

Section 115 sets out the time limit within which taxpayers must submit claims for relief where they have been doubly assessed or have overpaid tax, and clarifies how such claims must be made.

• Claims for relief from double assessment or overpaid tax must be made within five years of the filing date for the relevant tax return
• The five-year deadline runs from the date the tax return was required to be made, not from the date of payment or assessment
• Claims for overpaid tax must be made separately and cannot be included as part of a tax return
• These time limits apply to all claims relating to excessive assessments, determinations, or overpayments of devolved taxes administered by Revenue Scotland

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