Revenue Scotland and Tax Powers Act 2014 section 116

The claimant: partnerships

Section 116 sets out who may make a claim for relief for overpaid tax or repayment following an unapproved order where the tax was paid, or the assessment or determination was made, in respect of a partnership.

• This section applies where tax was paid by a responsible partner or representative partner, or where an assessment or determination was made on a person acting in that capacity
• A claim for relief for overpaid tax or repayment following an unapproved order may only be made by a single nominated person from among the relevant persons
• That nominated person must be agreed upon by all relevant persons — unanimous consent is required
• The relevant persons are all those who would have been liable as responsible partners to pay the amount had the payment actually been due, or had the assessment or determination been correctly made

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