Revenue Scotland and Tax Powers Act 2014 section 3

Functions of Revenue Scotland

Section 3 sets out the general and specific functions of Revenue Scotland, Scotland's tax authority responsible for the devolved taxes.

• Revenue Scotland's overarching role is the collection and management of devolved taxes
• It must provide tax-related information and advice to Scottish Ministers, and information and assistance to taxpayers and their agents regarding devolved taxes
• It has a duty to resolve disputes relating to devolved taxes efficiently, including through mediation where appropriate
• It is responsible for protecting tax revenue against both tax fraud and tax avoidance