Revenue Scotland and Tax Powers Act 2014 section 236

Late notice of review

Section 236 explains what happens when a taxpayer misses the deadline for requesting a review of a Revenue Scotland decision, and sets out how a late notice of review can still be accepted.

• If a taxpayer fails to submit a notice of review before the normal deadline, it may still be possible to submit one late.
• A late notice can be accepted if Revenue Scotland agrees to it, or if the tax tribunal grants permission where Revenue Scotland does not agree.
• Revenue Scotland must agree to accept a late notice where the taxpayer had a reasonable excuse for missing the deadline and made the request without unreasonable delay.
• Revenue Scotland must inform the taxpayer whether or not it agrees to accept the late notice of review.