Revenue Scotland and Tax Powers Act 2014 section 132

Complying with information notices

Section 132 sets out the practical requirements for how a person must comply with an information notice from Revenue Scotland, including the timeframe, format, and location for providing information or producing documents.

• Information or documents must be provided within the period, at the time, by the means, and in the form reasonably specified in the notice.
• Documents must be produced either at a place agreed between the person and a designated officer, or at a place the officer reasonably specifies.
• A designated officer cannot require documents to be produced at a location used solely as a dwelling.
• Producing a document in response to an information notice does not break any lien (a right to retain possession of the document) that may be claimed over it.