Revenue Scotland and Tax Powers Act 2014 section 117

Assessment of claimant in connection with claim

Section 117 allows Revenue Scotland to make an assessment on a taxpayer who has submitted a claim for relief for overpaid tax, even where normal restrictions or time limits would otherwise prevent such an assessment.

• Where a claim for overpaid tax is made under section 107, and the same grounds that support the claim also justify a Revenue Scotland assessment on the claimant, Revenue Scotland may proceed with that assessment even if it would normally be blocked by statutory restrictions or expired time limits.
• The normal conditions that must be met before Revenue Scotland can make an assessment (set out in section 102), and any applicable time limits for making assessments, are treated as "relevant restrictions" that can be set aside in these circumstances.
• Where the claim involves a partnership, the reference to the claimant includes any relevant person connected with the partnership, as defined in the partnership provisions of section 116.
• The assessment will be considered timely provided it is made before the claim is finally determined — meaning before the point at which the claim or the amount involved can no longer be varied through review, appeal or any other process.

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