Revenue Scotland and Tax Powers Act 2014 section 126

Copying third party notice to taxpayer

Section 126 requires Revenue Scotland to send the taxpayer a copy of any information notice issued to a third party about that taxpayer, unless a tribunal agrees this requirement can be set aside.

• When Revenue Scotland issues a third party notice requesting information about a taxpayer, a copy of that notice must normally be sent to the taxpayer concerned.
• The requirement to copy the notice to the taxpayer can only be set aside by the tribunal.
• The tribunal will only agree to set aside this requirement if the designated officer can demonstrate reasonable grounds for believing that notifying the taxpayer could prejudice the assessment or collection of tax.
• This provision balances the taxpayer's right to know about information requests made to third parties against Revenue Scotland's need to protect tax investigations where advance notice could be harmful.