Revenue Scotland and Tax Powers Act 2014 section 228

Power to obtain details

Section 228 gives a designated officer the power to require a third party to provide contact details of a debtor by issuing a formal notice.

• A designated officer can issue a notice requiring a third party to hand over a debtor's contact details.
• The notice must specifically name the debtor whose details are being sought.
• The third party must comply within the period and in the manner reasonably set out in the notice.
• The notice may specify the timeframe, method and format in which the details are to be provided.