Revenue Scotland and Tax Powers Act 2014 section 140

Auditors: supplementary

Section 140 sets out the exceptions to the protection that auditors (tax accountants) enjoy under section 139, specifying circumstances in which Revenue Scotland can still require them to provide certain information and documents.

• Auditors must still provide information that explains documents they helped a client prepare or deliver to Revenue Scotland in their capacity as tax accountant
• Where Revenue Scotland is seeking to identify unknown persons, auditors must provide any information revealing the identity or address of those persons or their representatives
• These exceptions do not apply if the information or documents in question have already been provided to a designated officer of Revenue Scotland
• Where an exception applies to part of a document, the information notice only requires production of the relevant parts containing the specified information, not the entire document