Revenue Scotland and Tax Powers Act 2014 section 221

Issue of tax demands and receipts

Section 221 sets out Revenue Scotland's power to demand payment of tax that is due and its obligation to issue a receipt once payment is made.

• Where tax is due and payable, Revenue Scotland has the power to demand payment from the person who is liable
• The demand is for the sum that has been charged
• Once the tax has been paid, Revenue Scotland is required to provide a receipt
• The obligation to issue a receipt is mandatory, not discretionary

---