Revenue Scotland and Tax Powers Act 2014 section 84

Correction of return by Revenue Scotland

Section 84 deals with Revenue Scotland's power to correct obvious errors or omissions in tax returns, the time limits for making such corrections, and the taxpayer's right to reject them.

• Revenue Scotland may correct any obvious error or omission in a tax return, including arithmetical mistakes or errors of principle
• Corrections must be made within 12 months of the date the return was filed and are treated as amendments to the return
• The taxpayer is notified of any correction and has the right to reject it
• A taxpayer can reject a correction either by amending the return during the amendment period, or by giving notice of rejection within 3 months of receiving the correction notice