Revenue Scotland and Tax Powers Act 2014 section 137

Taxpayer notices following a tax return

Section 137 restricts Revenue Scotland's ability to issue a taxpayer notice to request information or documents where a tax return has already been filed, and sets out the two circumstances in which such a notice may still be issued.

• Once a person has filed a tax return for a devolved tax, Revenue Scotland generally cannot issue a taxpayer notice to check their tax position for the same accounting period or transaction covered by that return.
• This restriction does not apply if Revenue Scotland has opened a formal enquiry into the return (or into a related claim or election) and that enquiry is still open (Condition A).
• The restriction also does not apply if a designated officer has reason to suspect that tax has been under-assessed, that an assessment has become insufficient, or that tax relief claimed has become excessive (Condition B).
• The protection from taxpayer notices applies only to the person who made the return, and only in the capacity in which they made it.