What does section 251E of the Revenue Scotland and Tax Powers Act 2014 do?

Section 251E ensures that any action commenced by a designated officer of Revenue Scotland may be seamlessly continued by a different designated officer. This covers both actions taken by the officer and actions taken in relation to that officer, preventing disruption when personnel changes occur within Revenue Scotland.

Does a new designated officer need to re-issue notices when taking over a case under section 251E?

No. Under section 251E, a successor designated officer can pick up exactly where the previous officer left off. There is no requirement to re-serve notices, re-open reviews, or take any other procedural steps simply because the individual officer has changed. All prior actions remain valid and effective.

Does section 251E apply to legal proceedings involving designated officers?

Yes. Section 251E explicitly covers matters relating to legal proceedings. If court proceedings name a particular designated officer or if an officer is involved in litigation, a different designated officer can continue that involvement without interruption, ensuring legal functions are maintained despite personnel changes.

What happens to taxpayer submissions made to a designated officer who subsequently leaves their role?

Any submissions already made to the original designated officer are treated as properly received under section 251E. The taxpayer's obligations, such as responding to an information notice, remain valid. The replacement designated officer continues the matter without requiring the taxpayer to resubmit information or documentation.

Revenue Scotland and Tax Powers Act 2014 section 251E

Continuity of designated officers' acts

Section 251E ensures that work started by one designated officer can be seamlessly carried on by another designated officer.

Any action commenced by a designated officer may be continued by a different designated officer
This includes matters relating to legal proceedings
The provision applies equally to actions taken by or in relation to a designated officer
This ensures continuity of administrative and legal functions when personnel changes occur

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