Revenue Scotland and Tax Powers Act 2014 section 130

Power to obtain information about persons whose identity can be ascertained

Section 130 allows a designated Revenue Scotland officer, with tribunal approval, to require a third party to help identify an unknown taxpayer whose identity can be worked out from information the officer already holds.

• A designated officer may issue a notice requiring a third party to provide identifying details about an unknown taxpayer, but only with prior approval from the tax tribunal.
• Four conditions must all be satisfied: the information must be reasonably required to check the taxpayer's tax position; the officer must not know the taxpayer's identity but must hold information from which it can be determined; the officer must believe the third party can ascertain the identity and obtained relevant information about the taxpayer through their business; and the identity cannot readily be found by other means.
• The identifying information that can be requested is limited to the taxpayer's name, last known address, and (for individuals) date of birth.
• This power applies equally where Revenue Scotland is trying to identify a whole class of taxpayers, not just a single person.