Revenue Scotland and Tax Powers Act 2014 section 251

Communications from taxpayers to Revenue Scotland

Section 251 sets out the requirements that taxpayers must follow when sending notices, applications or other communications to Revenue Scotland under the Act.

• Any notice, application or other document sent to Revenue Scotland under the Act must meet specific requirements set by Revenue Scotland.
• The communication must use the form specified by Revenue Scotland.
• It must include the information that Revenue Scotland requires and be submitted in the manner Revenue Scotland specifies.
• These requirements apply unless a different provision elsewhere in the Act says otherwise.