Revenue Scotland and Tax Powers Act 2014 section 83

Amendment of return by taxpayer

Section 83 sets out a taxpayer's right to amend a tax return they have already submitted to Revenue Scotland, and the time limit within which they must do so.

• A taxpayer who has filed a tax return may amend it by notifying Revenue Scotland.
• The amendment must be made within 12 months of the filing date (or another date if prescribed by Scottish Ministers).
• This 12-month window is known as the "amendment period".
• The right to amend is restricted where Revenue Scotland has opened an enquiry into the return or where an enquiry has been completed.