Revenue Scotland and Tax Powers Act 2014 section 123

Power to obtain information and documents from taxpayer

Section 123 gives Revenue Scotland officers the power to require a taxpayer to provide information or produce documents for the purpose of checking that taxpayer's tax position.

• A designated officer of Revenue Scotland may issue a formal notice (known as a "taxpayer notice") requiring a person to provide information or produce a document.
• The power can only be used where the information or document is reasonably required for the purpose of checking the taxpayer's tax position.
• It must also be reasonable for the taxpayer to be asked to provide the information or produce the document in question.
• Both conditions — that the request is reasonably required and that it is reasonable to ask the taxpayer — must be met before a notice can be issued.