What right does section 234 of the Revenue Scotland and Tax Powers Act 2014 give to a person aggrieved by a decision?

Section 234 gives a person aggrieved by an appealable decision the right to ask Revenue Scotland to carry out an internal review of that decision. This provides a route for challenging the decision without immediately lodging a formal appeal with the tax tribunal, allowing the matter to be reconsidered internally first.

When is a person prevented from requesting a review under section 234?

A review cannot be requested if Revenue Scotland amended a self-assessment during an ongoing enquiry, if the appellant has already lodged a formal appeal or the tribunal has determined the matter, or if the appellant has entered into a settlement agreement with Revenue Scotland and has not withdrawn from it.

Can a person request a review after signing a settlement agreement with Revenue Scotland?

No. If the appellant has entered into a settlement agreement with Revenue Scotland on the same matter and has not formally withdrawn from that agreement, the appellant cannot request a review. The matter can only be revisited through the review process if the appellant has first formally withdrawn from the agreement.

Does requesting a review prevent settling the matter by agreement with Revenue Scotland?

No. The right to request a review does not prevent the appellant and Revenue Scotland from settling the matter by agreement at any point. The option to reach a negotiated settlement remains available alongside the internal review process, providing flexibility for both parties to resolve disputes.

Revenue Scotland and Tax Powers Act 2014 section 234

Right to request review

Section 234 sets out the right of a person who is unhappy with an appealable decision made by Revenue Scotland to request that Revenue Scotland review that decision, and identifies the circumstances in which such a request cannot be made.

A person aggrieved by an appealable decision (the "appellant") may ask Revenue Scotland to review that decision.
A review cannot be requested if Revenue Scotland has amended a self-assessment during an enquiry that is still in progress.
A review cannot be requested if the appellant has already lodged a formal appeal on the same matter, or if the tax tribunal has already determined the matter.
A review cannot be requested if the appellant has entered into a settlement agreement with Revenue Scotland on the same matter and has not withdrawn from that agreement.

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