Revenue Scotland and Tax Powers Act 2014 section 223

Certification of matters by Revenue Scotland

Section 223 sets out the evidential weight given to certificates issued by Revenue Scotland regarding unpaid sums, missing returns or notifications, and certified copies of documents.

• A certificate from Revenue Scotland stating that a tax return has not been filed, a required notification has not been made, or a sum has not been paid is treated as sufficient proof of that fact unless someone can demonstrate otherwise.
• The sums covered include any amount payable to Revenue Scotland under legislation, a contract settlement, or a settlement agreement.
• Where Revenue Scotland certifies that a document is a true copy of one provided to it, that certified copy is admissible in both civil and criminal proceedings as if it were the original document.
• Any document that appears to be a Revenue Scotland certificate is presumed to be genuine unless the contrary is proved.

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