Revenue Scotland and Tax Powers Act 2014 section 237

Duty of Revenue Scotland to carry out review

Section 237 sets out Revenue Scotland's obligations when a taxpayer requests a review of a decision, including the timeframe within which Revenue Scotland must respond.

• When a taxpayer requests a review, Revenue Scotland must notify the taxpayer of its view on the matter and carry out the review.
• Revenue Scotland must provide its view within 30 days of receiving the review request, or a longer period if reasonable.
• A review cannot be requested if the taxpayer has already submitted a notice of review on the same matter.
• A review cannot be requested if Revenue Scotland has already concluded a review of the same matter.

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