Revenue Scotland and Tax Powers Act 2014 section 73

Overview

Section 73 provides an overview of the part of the Act that deals with how devolved taxes are assessed, covering taxpayer obligations, returns, enquiries, and relief from overpayment.

• Taxpayers have duties regarding the keeping of tax records, and there are rules governing when tax returns must be filed and how they can be amended or corrected by either the taxpayer or Revenue Scotland.
• Revenue Scotland may open enquiries into taxpayers' self-assessments to check their accuracy.
• Where a taxpayer fails to submit a return, Revenue Scotland can determine the amount of tax due; it can also raise assessments outside of formal enquiries where tax losses or other situations have arisen through the taxpayer's carelessness or deliberate action.
• Taxpayers may claim relief where they have been assessed twice on the same liability, or seek repayment of tax that has been overpaid.