What form must the declaration of confidentiality take under section 16?

Revenue Scotland has discretion to determine the format and method of the declaration. This flexibility means it could take the form of a written document, an electronic submission, or another format that Revenue Scotland considers appropriate, provided it is completed as soon as reasonably practicable after the person takes up their role.

Does a renewed fixed-term appointment require a fresh declaration of confidentiality?

No. Under section 16, the renewal of a fixed-term appointment is not treated as a new appointment. Therefore, a relevant official whose fixed-term contract is simply renewed does not need to make a fresh declaration of confidentiality. The original declaration remains valid for the duration of the renewed term.

When must an external contractor make a confidentiality declaration under section 16?

An external contractor or adviser who exercises functions on behalf of Revenue Scotland is treated as having been appointed when they begin carrying out those functions. They must make their declaration of confidentiality as soon as reasonably practicable after that point, in the form and manner determined by Revenue Scotland.

Revenue Scotland and Tax Powers Act 2014 section 16

Q: What does section 16 of the Revenue Scotland and Tax Powers Act 2014 require?

Section 16 requires every relevant official — including Revenue Scotland members, staff, and anyone exercising functions on its behalf — to formally declare that they acknowledge and accept their obligation to keep protected taxpayer information confidential. The declaration must be made as soon as reasonably practicable after appointment.

Protected taxpayer information: declaration of confidentiality

Section 16 requires every relevant official to formally declare that they acknowledge and accept their obligation to keep taxpayer information confidential.

Every relevant official must make a formal declaration acknowledging their duty of confidentiality regarding protected taxpayer information.
The declaration must be made as soon as reasonably practicable after the person is appointed, in whatever form and manner Revenue Scotland decides.
If a fixed-term appointment is simply renewed, this does not count as a new appointment, so no fresh declaration is needed.
A person who exercises functions on behalf of Revenue Scotland (such as a contractor or agent) is treated as having been appointed when they begin carrying out those functions, and must make their declaration promptly after that point.

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