What is the time limit for requesting a review of a Revenue Scotland decision under section 235?

Under section 235 of the Revenue Scotland and Tax Powers Act 2014, a taxpayer must submit their notice of review to Revenue Scotland within 30 days of the specified date. The specified date is normally the date the taxpayer was notified of the appealable decision they wish to challenge.

How is the specified date determined when an enquiry is involved?

Where an enquiry into a tax return is involved, the specified date is either the date the taxpayer was formally notified that the enquiry had been completed, or if no such formal notice was given, the date on which the enquiry is treated as having been completed automatically under the statutory rules.

What must be included in a notice of review submitted to Revenue Scotland?

The notice of review must set out the specific grounds for the review. The taxpayer must explain the reasons why they believe Revenue Scotland's decision is wrong and should be reconsidered. Simply stating that a review is wanted is not sufficient to meet the statutory requirements under section 235.

What happens to the 30-day deadline if a taxpayer withdraws from a settlement agreement?

If a taxpayer had entered into a settlement agreement with Revenue Scotland but subsequently withdrew from it, the 30-day time limit for submitting a notice of review starts running from the date the taxpayer withdrew from the settlement agreement, rather than from the date of the original decision.

Revenue Scotland and Tax Powers Act 2014 section 235

Notice of review

Section 235 sets out the requirements for giving notice when a taxpayer wishes to request a review of an appealable decision by Revenue Scotland, including the time limit and what must be included in the notice.

A taxpayer must submit their notice of review to Revenue Scotland within 30 days of the relevant date
The relevant date is normally the date the taxpayer was notified of the appealable decision
Where an enquiry is involved, the relevant date is the date the taxpayer was told the enquiry was complete, or if no such notice was given, the date the enquiry is treated as completed automatically
The notice of review must set out the specific grounds on which the taxpayer is seeking the review

Access full legislation.And much more.

By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.

Become a member